(b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all

available reliefs are claimed. (8 marks)

[试题]1 Alvaro Pelorus is 47 years old and married to Maria. The couple have two children, Vito and Sophie, aged 22 and19 years respectively. Alvaro and Maria have lived in the country of Koruba since 1982. On 1 July 2005 the familymoved to the UK to be nea

[试题](c) (i) Calculate Benny’s capital gains tax liability for 2006/07. (6 marks)

[试题](b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the valueof cost of sales for the period. (3 marks)

[试题](b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 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)

[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)

[试题](b) Calculate the internal rate of return of the proposed investment and comment on your findings. (5 marks)

[试题](b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. Youmay assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)

[试题](b) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)

[单选题]A．) designatesB．) fluctuatesC．) calculatesD．) regulates