()are subsidies or tax rebates paid by government to encourage them to export.
第1题:
(ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) which
would be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than to
an unconnected tenant. (4 marks)
第2题:
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as
a holding company and identify any planning actions that can be taken to defer or minimise these tax
costs. (4 marks)
You should assume that the corporation tax rates for the financial year 2005 and the income tax rates
and allowances for the tax year 2005/06 apply throughout this question.
第3题:
A、What is the deadline for tax declaration?
B、What do you mean by taxable services?
C、What do you think of the deadline for tax declaration?
第4题:
Excise tax vs. sales tax 消费税和销售税
消费税是对某种或某组商品,如酒和烟草的购买所课征的税。销售税是对除少数特定商品(如食品)以外的所有商品所课征的税。
第5题:
(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposed
restructuring of the Rapier Ltd group.
(i) The immediate tax implications of the restructuring. (6 marks)
第6题:
(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding
which form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) or
stamp duty land tax (SDLT) issues. (10 marks)
You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
第7题:
(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)
第8题:
A、Do you know about business tax?
B、What do you think about business tax?
C、Can you give me a brief introduction about business tax?
第9题:
(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the
income tax due on her dividend income. (2 marks)
You are not required to prepare calculations for part (b) of this question.
Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to
31 March 2007 will continue to apply for the foreseeable future.
第10题:
听力原文:The tax return does not show accrued income.
(8)
A.The tax return is not shown in the income.
B.The income is not accurate in taxation.
C.The tax should be returned according to the income.
D.The tax return is not in accordance with the income that should be taxed.