investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer
Limited, whose year end is 31 December.
Beezer Limited was formed on 1 May 1998 with £1,000 of capital issued as 1,000 £1 ordinary shares, and traded
until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of
£120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is
considering either, paying himself a dividend of £120,000, on 31 March 2006, after which the company would have
no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation
of £5,000 would then be incurred.
Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He
estimates his profit share for the year of assessment 2005/06 will be £30,000. He has not made any capital disposals
in the current tax year.
Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest
directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus
& Co are looking to rent a new warehouse which could be bought for £200,000. Alasdair thinks that he may be able
to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the
property.
Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining
shares in this company are held by his friend, Gill. Alasdair is considering borrowing £15,000 from Glaikit Limited
on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time
in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.
Required:
(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the
liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the
liquidation would take place on 31 March 2006. (9 marks)
Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%
and that the tax rates and allowances for 2004/05 apply throughout this part.
第1题
口腔健康调查中常见的偏性(系统误差)和需要做标准一致性实验的是
A.无应答偏性
B.回忆偏性
C.信息偏性
D.选择性偏性
E.检查者偏性
第2题
口腔健康调查中常见的偏性(系统误差)和需要做标准一致性实验的是
A、无应答偏性
B、回忆偏性
C、选择性偏性
D、信息偏性
E、检查者偏性
第3题
口腔健康调查中常见的偏性(系统误差)和需要做标准一致性实验的是()。
A.选择性偏性
B.回忆偏性
C.无应答偏性
D.信息偏性
E.检查者偏性
第4题
口腔健康调查中常见的偏性(系统误差)和需要做标准一致性实验的是()。
A.选择性偏性
B.回忆偏性
C.无应答偏性
D.信息偏性
E.检查者偏性
第5题
口腔健康调查中常见的偏性(系统误差)不包括
A.无应答偏性
B.回忆偏性
C.信息偏性
D.选择性偏性
E.受检者偏性
第6题
口腔健康调查中常见的偏性(系统误差)不包括
A.无应答偏性
B.回忆偏性
C.信息偏性
D.选择性偏性
E.受检者偏性
第7题
口腔健康调查中常见的偏性(系统误差)不包括
A.无应答偏性
B.回忆偏性
C.信息偏性
D.选择性偏性
E.受检者偏性
第10题
调查中常见的5种偏性(系统误差)不包括
A.无应答偏性
B.回忆偏性
C.信息偏性
D.选择性偏性
E.受检者偏性
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