监理例会会议纪要的内容包括（）

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

(4 marks)

(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending

31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)

(ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that

would be payable for the year ended 31 March 2007 if he pays himself a gross salary of ￡31,000, plus

a net dividend of ￡10,000, instead of a gross salary of ￡42,648. (4 marks)

(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of

management charge that should be made by Bold plc to Linden Limited for the year ended 31 July

2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

(ii) Illustrate the benefit of revising the corporate structure by calculating the corporation tax (CT) payable

for the year ended 31 March 2006, on the assumptions that:

(1) no action is taken; and

(2) an amended structure as recommended in (i) above is implemented from 1 June 2005. (3 marks)

(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

(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)

(c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on the

assumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capital

allowances in that year. (4 marks)