(c) Assuming that Stuart:(i) purchased 201,000 shares in Omega plc on 3 December 2005; and(ii) dies on 20 December 2007,

calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March

2008, and no further tax planning measures were taken.

A．ssume that all asset values remain unchanged and that the current rates of inheritance tax continue to

apply. (6 marks)

[试题](ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receiveon incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)

[试题](c) Assuming that she will survive until July 2009, advise on the lifetime inheritance tax (IHT) planningmeasures that could be undertaken by Debbie, quantifying the savings that can be made. (7 marks)F．or this question you should assume that the rate

[试题](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 insuranc

[单选题]［A］acquired ［B］purchased ［C］presided ［D］attained

[试题]1 Stuart is a self-employed business consultant aged 58. He is married to Rebecca, aged 55. They have one child,Sam, who is aged 24 and single.In November 2005 Stuart sold a house in Plymouth for ￡422,100. Stuart had inherited the house on the death o

[单选题]We confirm ____ purchased 2,000 MP3 Players ____ you.A . have, toB . having, fromC . to have, fromD . have been to

[单选题]（）+2I2→C6H5I+3HI+N2↑。A . C6H5NH2B . C6H5NHNHC . C6H5N2HNHD . C6H5NHNH2

[单选题]A company's quick ratio is 2. If inventory were purchased for cash, the:A.N

[试题](b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

[试题](b) Assuming that the acquisition proceeds, what steps will Datum Paper Products need to take to build a sharedculture in the two companies? (10 marks)