A.项目决策阶段
B.设计阶段
C.施工招标阶段
D.施工阶段
第1题
(ii) List the additional information required in order to calculate the employment income benefit in respect
of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax
implications of requesting a more centrally located flat in accordance with the company’s offer.
(4 marks)
第2题
(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment in
the ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.
Your answer should clearly identify any steps that should be taken by Andrew and the other investors
to obtain the maximum relief. (13 marks)
第3题
(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)
第4题
(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the
purposes of this part, you may assume that the benefit in respect of the furnished flat is £11,800 per
year. (3 marks)
第5题
(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)
第6题
(b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following property
investments:
(1) buy to let residential property;
(2) commercial property; and
(3) shares in a property investment company/unit trust. (9 marks)
第7题
The ability-to-pay concept is fundamental to the income tax structure. Constructs used to implement this concept include?()I. Deductions.II. Progressive tax rates.III. Exclusions.IV. Business losses.
A、Only statement II is correct
B、Statements I, III, and IV are correct
C、Statements I, II, and IV are correct
D、Statements I and III are correct
E、Statements I, II, III, and IV are correct
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