(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as

a holding company and identify any planning actions that can be taken to defer or minimise these tax

costs. (4 marks)

You should assume that the corporation tax rates for the financial year 2005 and the income tax rates

and allowances for the tax year 2005/06 apply throughout this question.

[试题](ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools fromC．utlass Inc; (2 marks)

[名词解释] 应交增值税明细表（Value Added Tax Payable Statement）VATPS

[主观题]Value added 附加价值

[名词解释] 英译中：Added value

[名词解释] Value added 附加价值

[单选题]（）can create added value.A . Distribution processingB . ManufactureC . Product processD . Packaging

[试题](c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, asproposed, on 1 January 2006. (3 marks)

[试题](b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify analternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in thefuture. State any deadline(s) in co

[试题](ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) whichwould be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than toan unconnected tenant. (4 mar

[试题](ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)