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(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
参考答案
更多 “ (b) For this part, assume today’s date is 1 May 2010.Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Billbelieves that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’sshares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if thecompany could acquire the shares instead.The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.Required:Write a letter to Ben:(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were torepurchase his 50% holding of ordinary shares, immediately in May 2010; and(2) advising him of any available planning options that might improve this tax position. Clearly explain anyconditions which must be satisfied and quantify the tax savings which may result.(13 marks)Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowancesfor the tax year 2005/06 apply throughout this question. ” 相关考题
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资料：Bank CD is the instrument uniformly figuring in the investment options of most investors. Bank of India CDs are safe, FDIC insured therefore, annual percentage yield is same as annual interest rate. The interest is payable on the day of maturity of deposit. Interest paid during the year is reported to Internal Revenue Services. For today’s rates please refer to Current Rates of Interest on STAR CDs.
Maturity Period: Flexible to your needs
You may choose any maturity date with a minimum period of 7 days to a maximum period of 1 year to suit your needs. Your CD is automatically renewed for the same period in absence of any other instruction, at the ruling rate of interest on the date of renewal. There is no grace period for automatic renewal of deposits on maturity. For deposits issued for 1 year or more, we send maturity notices to the depositors 2 to 4 weeks before the due date.
Minimum Amount: Easy to Start
The minimum amount accepted is USD 2000
Other Features:
1.FDIC Insurance Up to $100,000
2.Facility to Open Joint & Corporate Accounts
Additional Deposits:
Additional amounts deposited into an account will be treated as fresh deposits & separate certificates of deposits will be issued for such deposits.
Early Withdrawal:
Withdrawal of deposit before its date of maturity may be allowed at bank’s discretion. In that event, interest will be paid at the rate applicable for the period for which the deposit remained with the bank or the contracted rate, whichever is lower, as prevailing on the date of deposit, less one percent. However, no interest shall be paid on the deposit which runs for less than 30 days. There is no other penalty or charge on early withdrawal.
According to the passage, which of the following is NOT true about Star CD? （ ）A.The minimum amount to invest is USD 2000.
B.You may choose any maturity date as you wish.
C.The rates on certificate of deposits may vary day to day.
D.Separate certificates of deposits will be issued for additional deposits.
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It is a company’s policy to shut down all workstations at the end of the day. However, the majority of employees are leaving disks in their workstations and upon start up the next morning they are receiving a ‘NTLDR is missing’ error. Which of the following is a possible solution?（）A、Make a daily announcement to remove all disks before departing for the day.B、Change the Boot order in the BIOS.C、Make it a part of the evening checks to ensure all disks are removed.D、Make a company policy that states that it is unlawful to leave disks in the machines.
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问答题根据所提供的信息和语言素材进行教学设计。 A: Hi, what day is today? B: It’s Monday. A: What’s the date today? B: It’s June the 4th. A: What day was it yesterday? B: It was Sunday. A: What was the date yesterday? B: It was June the 3rd. 针对七年级学生特点，写出其教学目标、重点和难点，设计一个活动方案。
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单选题Why did Tom pretend not to see Ben?A
Because he wanted Ben to believe that he was enjoying the work.B
Because he would like to try his best to attract Ben’s attention.C
Because he did not want Ben to see the fact that he had to work.D
Because he was afraid that Ben might laugh at him if he saw him.
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单选题It is a company’s policy to shut down all workstations at the end of the day. However, the majority of employees are leaving disks in their workstations and upon start up the next morning they are receiving a ‘NTLDR is missing’ error. Which of the following is a possible solution?（）A
Make a daily announcement to remove all disks before departing for the day.B
Change the Boot order in the BIOS.C
Make it a part of the evening checks to ensure all disks are removed.D
Make a company policy that states that it is unlawful to leave disks in the machines.
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