(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

[试题](ii) State the taxation implications of both equity and loan finance from the point of view of a company.(3 marks)

[试题](c) the deferred tax implications (with suitable calculations) for the company which arise from the recognitionof a remuneration expense for the directors’ share options. (7 marks)

[试题](c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, asproposed, on 1 January 2006. (3 marks)

[试题](ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) whichwould be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than toan unconnected tenant. (4 mar

[试题](iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc asa holding company and identify any planning actions that can be taken to defer or minimise these taxcosts. (4 marks)You should assume that the

[试题](ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

[试题](b) State, with reasons, the principal additional information that should be made available for your review ofRobson Construction Co. (8 marks)

[单选题]When a mobile of B class is on the state of standby，what MM information is registered in SGSN？（）A . LAIB . CIC . RAID . None

[试题](b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposedrestructuring of the Rapier Ltd group.(i) The immediate tax implications of the restructuring. (6 marks)

[试题](b) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)