(ii) State the taxation implications of both equity and loan finance from the point of view of a company.(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) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidatedfinancial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)

[试题](ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)

[试题](ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK withoutgiving rise to a UK income tax liability. (2 marks)

[试题](ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.(4 marks)

[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)

[试题](iii) State how your answer in (ii) would differ if the sale were to be delayed until August 2006. (3 marks)

[试题](c) the deferred tax implications (with suitable calculations) for the company which arise from the recognitionof a remuneration expense for the directors’ share options. (7 marks)

[名词解释] delirium state