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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 both
the 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 throughout
this question.
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更多 “ (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. ” 相关考题
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while it is easy to ignore in our contact with them the effect of our acts upon their disposition. it is not so easy as in dealing with adults.
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(ii) the recent financial performance of Merton plc from a shareholder perspective. Clearly identify anyissues that you consider should be brought to the attention of the ordinary shareholders. (15 marks)
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5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimatesand errors in these financial statements?1 The reasons for the change.2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.3 An estimate of the effect of the change on future periods, where possible.A 1 and 2 onlyB 1 and 3 onlyC 2 and 3 onlyD All three items
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(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level ofmanagement charge that should be made by Bold plc to Linden Limited for the year ended 31 July2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)
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6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate valueof ￡124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company madea payment of ￡81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent ￡55,500 of theinsurance proceeds on restoring the property. ‘Hilltop’ was worth ￡269,000 following the restoration work. In July2006, Sergio and Gerard sold ‘Hilltop’ for ￡310,000.Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consistsof a pension of ￡9,900 and interest of ￡300 on savings of ￡7,600 in a bank deposit account. Sergio owns his homebut no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,such that on his death he will have a significant asset which can be sold and divided between the members of hisfamily.Gerard is 34 years old. He is employed by Fizz plc on a salary of ￡66,500 per year together with a performancerelated bonus. Gerard estimates that he will receive a bonus in December 2007 of ￡4,500, in line with previousyears, and that his taxable benefits in the tax year 2007/08 will amount to ￡7,140. He also expects to receivedividends from UK companies of ￡1,935 and bank interest of ￡648 in the tax year 2007/08. Gerard intends to setup a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes touse part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free sharesworth ￡2,100 each year. He will also purchase partnership shares worth ￡700 each year and, as a result, will beawarded matching shares (further free shares) worth ￡1,400.Required:(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the saleof ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receiptof the insurance proceeds have been submitted. (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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(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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4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her firstpension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.The following information has been extracted from client files and from telephone conversations with Coral.Coral:– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.– 1999 – Moved to the UK and has lived and worked here since then.– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.– No income apart from that received from Reef Ltd.Reef Ltd:– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.– Four employees including Coral.– Provides scuba diving lessons to members of the public.Payments from Reef Ltd to Coral in 2007/08:– Director’s fees of ￡460 per month.– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.Pension contributions:– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pensioncontributions of ￡9,000.– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimisethe total after tax cost.– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.House in the country of Kalania:– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.– Coral will use it for holidays for two months each year.The tax system in the country of Kalania:– No capital gains tax or inheritance tax.– Income tax at 8% on income arising in the country of Kalania.– No double tax treaty with the UK.Required:(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pensioncontributions of ￡9,000 should be made:– wholly by Reef Ltd; or– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.Your answer should include supporting calculations where necessary. (9 marks)
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A bank reconciliation should be prepared periodically because ( )A. the depositor's records and the bank's records are in agreementB. the bank has not recorded all of its transactionsC. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
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Network management helps you to(66)the strengths and weaknesses of your network, as well as determine any configuration changes that may be necessary. Any controlled changes to your network and its components-especially configurations, software and(67), can have an effect on its overall efficiency. To maintain control, you need the tools and knowledge to manage all activity that has the potential to affect your(68).A．seeB．knowC．monitorD．control
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(46)It may be said that the measure of the worth of any social institution is its effect in enlarging and improving experience; but this effect is not a part of its original motive.此处译文为：
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If any cargo is found not in good order，______.A.it is usually cancelledB.its bill of lading not signedC.the shipper pays for itD.a remark is made for it
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When a vessel changes course from one cardinal heading to another cardinal heading while adjusting the compass，which action should be taken ________．A.The course change should be made rapidly to prevent transient induced magnetism while passing the intercardinal headingsB.After the new heading is reached，the vessel should steam on that course for at least two minutes before the adjustmentC.During the course change，you should gently tap the compass to remove any error caused by friction on the pivot bearingD.After steadying on the new heading，the compass card should be slewed by a magnet and allowed to oscillate freely to remove any gaussin error
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Which of the following statements is TRUE according to the passage?___________A.Oceanic salinity has great effect on sea life
B.Many factors combine to cause changes in oceanic salinity
C.The movement of the water is related to the amount of salt
D.The temperature of the water has much to do with the oceanic salinity
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The committee is totally opposed__________any changes being made in the plans.A.of
B.on
C.to
D.against
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Before starting to write effect analysis essay, one should_____between cause and effect.A.disguise
B.distinguish
C.diminish
D.derive
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The committee is totally opposed ______any changes being made in the plans.A.of
B.on
C.to
D.against
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Which statement is true regarding the Port Aggregation Protocol？ （）A、Configuration changes made on the port-channel interface apply to all physical ports assigned to the portchannel interface.B、Configuration changes made on a physical port that is a member of a port-channel interface apply to the port-channel interface.C、Configuration changes are not permitted with Port Aggregation Protocol； instead， the standardized Link Aggregation Control Protocol should be used if configuration changes are required.D、The physical port must first be disassociated from the port-channel interface before any configuration changes can be made.
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单选题What is the best way to revise sentence 6, (reproduced below)?Maelle and Gerard are competent, loving parents, both are engineers.A
(As it is now)B
Maelle and Gerard, both engineers, are competent, loving parents.C
Maelle and Gerard are both competent, both loving parents, both engineers.D
Maelle and Gerard are both: competent, loving parents, engineers.E
Maelle and Gerard are both loving and competent parents and engineers.
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单选题The type of current which will have the greatest effect on the course made good for your vessel is（）.A
one flowing in the same direction as your course steeredB
one flowing in the opposite direction as your course steeredC
one that flows at nearly right angles to your course steeredD
a rotary current in which the direction of current flow constantly changes
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单选题Most of the significant improvements in public works were made while Rory was mayor of the city, they made the inhabitants of the city both happier and safer.A
city, they made the inhabitants of the city both happier and saferB
city, which both made its inhabitants happier as well as saferC
city and this made their inhabitants happier as well as having more safetyD
city, these improvements made its inhabitants happier and saferE
city; these improvements made the inhabitants of the city both happier and safer
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单选题Many vessels are provided with flume tanks，which also have a dump tank located under the flume tanks. In the event the ship is damaged，you could dump the flume tanks into the dump tank which would（）.A
reduce the free surface effect and raise the KGB
not have any effect on free surface and raise the KGC
reduce the free surface effect and lower the KGD
not have any effect on free surface and lower the KG
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单选题Which statement is true regarding the Port Aggregation Protocol？ （）A
Configuration changes made on the port-channel interface apply to all physical ports assigned to the portchannel interface.B
Configuration changes made on a physical port that is a member of a port-channel interface apply to the port-channel interface.C
Configuration changes are not permitted with Port Aggregation Protocol； instead， the standardized Link Aggregation Control Protocol should be used if configuration changes are required.D
The physical port must first be disassociated from the port-channel interface before any configuration changes can be made.
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单选题For the author, a primary effect of any diary is that it ______.A
allows man to become calm and relaxedB
serves as atonement for the pastC
acts as a guide for future entriesD
ensures alertness and sensitivity to the past
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单选题A current perpendicular to a vessel’s track has the greatest effect on the vessel’s course made good（）.A
at high vessel speedsB
at low vessel speedsC
in shallow waterD
in deep water
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单选题The committee is totally opposed _____any changes being made in the plans.A
ofB
onC
toD
against
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