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(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable input
tax. (6 marks)
You are required to prepare calculations in respect of part (ii) only of this part of this question.
Note: – You should assume that the corporation tax rates and allowances for the financial year 2006 apply
throughout this question.
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更多 “ (iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable inputtax. (6 marks)You are required to prepare calculations in respect of part (ii) only of this part of this question.Note: – You should assume that the corporation tax rates and allowances for the financial year 2006 applythroughout this question. ” 相关考题
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The twentieth century saw great change. In your opinion, what is one change that should be remembered about the twentieth century? Write an essay of about 400 words to state your opinion.In the first part of your essay you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary.You should supply an appropriate title for your essay.Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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(ii) Recommend which of the refrigeration systems should be purchased. You should state your reasonswhich must be supported by relevant calculations. (3 marks)
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(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)
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(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For thepurposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 peryear. (3 marks)
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(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather thanas a company whilst it is making losses. You should calculate the tax adjusted trading loss for the yearending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.You are not required to prepare any other supporting calculations. (10 marks)
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(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house andgarden by means of two separate disposals as proposed. Calculations are not required for this part ofthe question. (3 marks)
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(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until30 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)
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(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pensioncontributions he proposes to make in the tax year 2007/08 and contrast this with how his position could beimproved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. Youshould include relevant supporting calculations and quantify the additional tax savings arising as a result ofyour advice.You should ignore the proposed changes to the bonus scheme for this part of this question and assume thatGerard’s income will not change in 2008/09. (12 marks)
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(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.You should ignore the effect of any pension contributions to be made by Gerard in the future, consider boththe value and timing of amounts received by Gerard and include relevant supporting calculations.(5 marks)Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughoutthis question.
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(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover itsinput tax. (3 marks)Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007will continue to apply for the foreseeable future.– you should ignore indexation allowance.
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(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect theincome 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 to31 March 2007 will continue to apply for the foreseeable future.
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(ii) The answers to any questions that the potential investors may raise in connection with the maximumpossible investment, borrowing to finance the subscription and the implications of selling the shares.(7 marks)Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investmentscheme and you are not required to list the conditions that need to be satisfied by the company, itsshares or its business activities.
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问答题Now Internet has almost become the symbol of information age. Some think that it is a very great invention because by it, they can do many things that were impossible before. But some view Internet with much disapproval because it distracts people's attention rather than help people do things better. What is your opinion about the influence of Internet on the modern society? Write an essay of about 400 words on the following topic:Internet and the Modern SocietyIn the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement, with appropriate details. In the last part you should bring what you have .written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Now many university teachers are troubled by students' cheating on exams. No matter how hard they try to persuade students and to prevent it from happening, this phenomenon seems to be on the increase. In the past, only students poor at study would try to cheat, but now those good students are joining this team. What's more, students who are caught seldom regret their behavior; they only complain about their bad luck. This is really hard to understand for teachers and administrators. The website of a university has started an online discussion about .why students cheat on exams, and you are expected to write an article of about 400 words to join this discussion. You can decide the title for your article. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Some people say that the best preparation for life is learning to be cooperative. Others take the opposite view and say that learning to be competitive is the best preparation. Write a composition of about 400 words on the following topic，expressing your views on cooperation and competition. COOPERATION OR COMPETITION In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Though euthanasia has been approved legally in some countries such as in Holland, it is still not widely accepted by many Chinese. Should euthanasia be carried out? Does a terminally ill patient have the right to die? Write a composition of about 400 words on the following topic, expressing your views. THE RIGHT TO DIE In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Internet has become not only a way of convenient communication, but also a way to make fame. There have been several examples of coming to instant fame with the help of internet, such as Mu Zimei in Guangdong Province and Belle Lotus (Furong Jiejie) in Beijing. What is the difference between the cyber fame and traditional fame, and what is the right attitude toward the trend of seeking fame on the net? Write an article of about 400 words on the following topic:Cyber Fame VS. Traditional FameIn the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题There are certainly many teachers in a university, and different teachers teach in different ways. Now there is a growing, trend among students to expect teachers to make their teaching enjoyable, adding some jokes in the process of teaching, for example. Do you think this expectation is reasonable? Write a composition of about 400 words on this topic, and you should supply a title for your composition. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题In the past few decades,“generation gap” has become a quite popular phrase, signifying the barrier between parents and children. But what has caused the barrier, why do people living together disagree with each other? Write a composition of about 400 words on the following topic:Who Has Dug The Generation Gap? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题People should be realistic rather than romantic in order to live a better life. Write a composition of about 400 words on the following topic, expressing your view on this. ROMANTIC OR REALISTIC In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Recently many cities have built university towns in suburbs and relocated many universities from downtown area to these newly built campuses. What do you think may be some of the major results of such arrangement? Write a composition of about 400 words to discuss your opinion. You may talk about both positive and negative ones. The title of the article has been supplied to you.Results of Building University Towns In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Some believe that people should never be satisfied with what they have and should always strive for something new and different, but there are also people who believe that those who constantly feel satisfied tend to be happy. What is your opinion? Write a composition of about 400 words on the following topic:Does satisfaction bring happiness? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Part of the reform in university education is collecting tuition from students. University education used to be almost free, but since a few years ago, many universities have required their students to pay for their education, and mostly at very high price. What do you think is the result of this? Write a composition of about 400 words to explain some of the important consequences. You may discuss both positive and negative ones. The title has been provided for you.Results of Collecting Tuition In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring, what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题At present, people obtain most of their information from news reporting. However, some people think that we should not believe what journalists report. What is your opinion? What qualities do you think a journalist should have? Write a composition of about 400 words on this topic. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题More and more students are renting flats to live away from campus, and some of them are student lovers. Some students think this is unacceptable, but others find it attractive. What is your opinion on student lovers living together? Write an article of about 400 words to express your opinion. You should supply a title for your article. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题Many people hold the view that money is everything. What do you think? Write a composition of 400 words on the following topic, expressing your views on the importance of money. HOW IMPORTANT IS MONEY? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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问答题In China people are required to retire at a fixed age, men at 60 and women at 55. People used to accept it without any doubts，but now with the diversification of employment，the policy of forced retirement is causing more and more debates. What is your opinion about this policy? Write a composition of about 400 words on the following topic：My Opinion on Forced Retirement In the first part of your writing you should present your thesis statement，and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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