A.组织措施
B.技术措施
C.经济措施
D.合同措施
第1题
(b) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)
第2题
(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)
第3题
(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his
father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a
deed of variation would need to be made in order for it to be valid; (3 marks)
第4题
(d) Advise on any lifetime inheritance tax (IHT) planning that could be undertaken in respect of both Stuart and
Rebecca to help reduce the potential inheritance tax (IHT) liability calculated in (c) above. (7 marks)
Relevant retail price index figures are:
May 1994 144·7
April 1998 162·6
第5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6题
(c) Assuming that Stuart:
(i) purchased 201,000 shares in Omega plc on 3 December 2005; and
(ii) dies on 20 December 2007,
calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March
2008, and no further tax planning measures were taken.
Assume that all asset values remain unchanged and that the current rates of inheritance tax continue to
apply. (6 marks)
第7题
(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’
ordinary shares at their current value either:
(i) to his wife, Catherine; or
(ii) to his son, Barry.
Your answer should be supported by relevant calculations and clearly identify the availability and effect of
any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities
arising. (9 marks)
第8题
(c) Assuming that she will survive until July 2009, advise on the lifetime inheritance tax (IHT) planning
measures that could be undertaken by Debbie, quantifying the savings that can be made. (7 marks)
For this question you should assume that the rates and allowances for 2004/05 apply throughout.
第9题
(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)
第10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.
为了保护您的账号安全,请在“上学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!