Aappointed him Chancellor of England
Bmade him Archbishop of Canterbury
Cdrove him into exile
Dincreased the Jurisdiction of the church courts
第1题:
(ii) Briefly outline the tax consequences for Henry if the types of protection identified in (i) were to be
provided for him by Happy Home Ltd compared to providing them for himself. You are not required to
discuss the corporation tax (CT) consequences for Happy Home Ltd. (4 marks)
第2题:
Of all the eighteenth-century novelists , who was the first to set out, both in theory and practice , to write specially a “comic epic in prose”, the first to give the modern novel its structure and style. ()
:A.Thomas Gray
B.Richard Brinsley Sheridan
C.Johathan Swift
D.Henry Fielding
第3题:
6 Assume today’s date is 16 April 2005.
Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior
design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,
who is 19, and Sally who is 17.
As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000
shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of
an approved share option scheme. The free shares were given to Henry on the same day.
The exercise price of the share options was set at the then market value of £1·00 per share. The options are not
capable of being exercised after 10 years from the date of grant. The company has been successful, and the current
value of the shares is now £14·00 per share. Another shareholder has offered to buy the shares at their market value,
so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.
With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay
them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit
staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share
scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such
a scheme would work.
Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth
£650,000. Henry has a £250,000 mortgage on the house. In addition, Henry has liquid assets worth £340,000
and Helen has shares in quoted companies currently worth £125,000. Henry has no forms of insurance, and believes
he should make sure that his wealth and family are protected. He is keen to find out what options he should be
considering.
Required:
(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)
第4题:
The steering oar in a lifeboat is usually referred to as the ______.
A.bumpkin oar
B.stroke oar
C.sweep oar
D.becket oar
第5题:
A.Christopher Marlowe
B.T. S. Eliot
C.Ben Johnson
D.Thomas Becket
第6题:
(ii) A proposal which will increase the after tax proceeds from the sale of the Snapper plc loan stock and a
reasoned recommendation of a more appropriate form. of external finance. (3 marks)
第7题:
according to the author, who was to be credited for the development of the “american system of production“ in the early nineteenth century?
A. John H. Hall.
B. Henry Ford.
C. Eli Whitney.
D. Thomas Edison.
第8题:
(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising on
the grant to and exercise by an employee of an option to buy shares in an unapproved share option
scheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’s
case. (8 marks)
第9题:
A.30, Richard III, Henry Tudor
B.50, Richard III, Henry Tudor
C.30, Richard I, Henry Tudor
D.50, Richard I, Henry Tudor
第10题: