(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rental

income arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year

2007/08. State the strategy that Coral should adopt in order to minimise the total income tax suffered

on the rental income. (7 marks)

[试题](b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capitalallowances for the year ending 31 March 2007. Support your explanation with relevant calculations.(6 marks)

[试题](b) With reference to CF Co, explain the ethical and other professional issues raised. (9 marks)

[试题](b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc toreduce the profit-gap that is forecast to exist at 30 November 2009. (3 marks)

[试题](b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)

[试题](b) Explain Mintzberg’s five organisational components. (10 marks)

[试题](b) Explain what is meant by McGregor’s(i) Theory X; (5 marks)

[试题](b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the cultureat the Southland factory.’ (5 marks)

[试题](b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover itsinput tax. (3 marks)Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007will c

[试题](b) (i) Explain the matters you should consider to determine whether capitalised development costs areappropriately recognised; and (5 marks)

[试题](b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of thecarrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and(7 marks)