矩阵制组织结构形式的主要优点是（）

(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.

(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.

(4 marks)

(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until

30 April 2007 on Clint’s income tax and national insurance position.

You are not required to prepare detailed calculations of his income tax or national insurance liabilities.

(4 marks)

The United States government imposed the first national income tax as early as in 11

A．Y

B．N

C．NG

(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

(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.

(b) Compute Gloria’s total income tax and national insurance liability for 2006/07. (7 marks)

(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax year 2015–16 are ￡4,840. Her income tax liability and class 4 NICs for the tax year 2014–15 were ￡6,360.

What is the lowest amount to which Eva could make a claim to reduce each of her payments on account for the tax year 2015–16 without being charged interest？

A.￡4,840

B.￡0

C.￡3,180

D.￡2,420