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预付税款债券(advance tax bill)
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解析：为吸收企业准备用于纳税而存储资金的一种临时性的短期公债。
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(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in decidingwhich form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) orstamp duty land tax (SDLT) issues. (10 marks)You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
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4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading companythat makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,and commenced trading on the same day. The business has been successful, and the company has accumulateda large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben havereceived an offer from a rival company, which they are considering. The offer provides Bill and Ben with twoalternative methods of payment for the purchase of their shares:(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offerterms is that Bill and Ben would be retained as employees of the company on the same salary.Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.Required:(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March2006 will result in the highest after tax cash amount for Bill and Ben:(1) payment of a dividend, or(2) payment of a salary bonus.You are not required to consider the corporation tax (CT) implications for Flower Limited in youranswer. (5 marks)
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(ii) Following on from your answer to (i), evaluate the two purchase proposals, and advise Bill and Benwhich course of action will result in the highest amount of after tax cash being received by theshareholders if the disposal takes place on 31 March 2006. (4 marks)
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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. 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.
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A shipper of cargo aboard your vessel offers a letter of indemnity for the cargo. This is done in order to obtain a(n) ______.A.Clean Bill of LadingB.Order Bill of LadingC.Straight Bill of LadingD.Through Bill of Lading
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“John killed Bill but Bill didn’t die” is a (n) （）.AentailmentBpresuppositionCanomalyDcontradiction
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Which bills aren’t required endorsement when transferred in the following items？下列哪些票据在转让时不需要背书？（）AA Bill of Exchange is payable to Mary or bearerBA Bill of Exchange is payable to bearerCA Bill of Exchange is payable to MaryDA Bill of Exchange is payable to Mary onlyEA Bill of Exchange is payable to the order of Mary
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Which bills aren’t required endorsement when transferred in the following items？下列哪些票据在转让时不需要背书？（）A、A Bill of Exchange is payable to Mary or bearerB、A Bill of Exchange is payable to bearerC、A Bill of Exchange is payable to MaryD、A Bill of Exchange is payable to Mary onlyE、A Bill of Exchange is payable to the order of Mary
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单选题If the over tax returns fails to effectively control, there will be penalties in the case of _____.A
filling the payroll tax bill later than expectedB
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both A and BD
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单选题After a lot of work, the artist thought that he had paid the government _____.A
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单选题A doctor will be guilty of murder if he ______.A
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refuses to carry out an Advance DirectiveC
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stops giving medication to a terminally ill patient according to his Advance Directive
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died when Bill Clinton was a few months oldC
left his wife after Bill Clinton was bornD
was his mother’s second husband
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单选题In no case（）to function as a document of title.A
a bill of lading does not failB
does not a bill of lading failC
does a bill of lading failD
a bill of lading does fail
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单选题A shipper of cargo aboard your vessel offers a letter of indemnity for the cargo. This is done in order to obtain a(n)（）.A
Clean Bill of LadingB
Order Bill of LadingC
Straight Bill of LadingD
Through Bill of Lading
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