(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)

[试题](ii) Calculate the probability of the net profit being less than ￡75 million. (2 marks)

[试题](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)

[试题](ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will befinancially viable, assuming that all other data remain unchanged. (4 marks)

[试题](ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, takingadvantage of all available reliefs. (3 marks)

[试题](ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)

[试题](ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells theshares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.(4 marks)

[单选题]The experience hewill gain is [invaluable].A.pricelessB.practicalC.very lit

[主观题]资本收益（Capital gain）

[名词解释] 资本收益（Capital gain）

[试题](b) Calculate the percentage of maximum capacity at which the zoo will break even during the year ending30 November 2007. You should assume that 50% of the revenue from sales of ticket type ZC is attributableto the zoo. (7 marks)