(b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capital

allowances for the year ending 31 March 2007. Support your explanation with relevant calculations.(6 marks)

[试题](b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Cor

[试题](b) With reference to CF Co, explain the ethical and other professional issues raised. (9 marks)

[试题](d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of valueadded tax. (3 marks)

[试题](ii) Explain whether or not Carver Ltd will become a close investment-holding company as a result ofacquiring either the office building or the share portfolio and state the relevance of becoming such acompany. (2 marks)

[试题](c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him withinterest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)

[试题](b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)

[试题](b) Explain Mintzberg’s five organisational components. (10 marks)

[试题](b) Explain what is meant by McGregor’s(i) Theory X; (5 marks)

[试题](b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the cultureat the Southland factory.’ (5 marks)

[试题](b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc toreduce the profit-gap that is forecast to exist at 30 November 2009. (3 marks)