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(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)


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更多 “ (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 anyof the assets since David’s death. (4 marks) ” 相关考题
考题 (b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’ordinary shares at their current value either:(i) to his wife, Catherine; or(ii) to his son, Barry.Your answer should be supported by relevant calculations and clearly identify the availability and effect ofany reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilitiesarising. (9 marks)

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考题 第二节 根据对话内容,从对话后的选项中选出能填入空白处的最佳选项—Debbie!I can’t believe it!I haven’t seen you for ages.—Dorothy!it’s really a nice surprise!61—pretty good.—62—I wish I could. But I’m on my way out. I have to be in the city in an hour.—63—there’s a lot of traffic and I really have to get going. You know where I live — why don’t you drop in one evening?— I’ll do that. 64 let’s keep in touch.— I’d really like to. I’ll talk to you soon, Debbie. I’m glad I ran into you.— 65A. take care.B. How are you?C. Where have you been?D. Can you join me?E. Come on. Just for a minute.F. And you should feel free to call or visit me.G. It’s been a whole year since we saw each other last time.

考题 — I’d really like to. I’ll talk to you soon, Debbie. I’m glad I ran into you.—65

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