(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You

may assume that the rules for calculating benefits are the same as in 2004/05. (3 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 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) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)

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

[试题](b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)

[试题](b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).A．ssume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks

[试题](b) Calculate the amount of input tax that will be recovered by Vostok Ltd in respect of the new premises in theyear ending 31 March 2009 and explain, using illustrative calculations, how any additional recoverable inputtax will be calculated in futur

[试题](b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that allavailable reliefs are claimed. (8 marks)

[单选题][A] profit[B] benefit[C] success[D] welfare