题目
(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had
hoped, and he made a trading loss of £8,000 in the year to 31 March 2007. However, trading is now improving,
and Donald has sufficient orders to ensure that the business will make profits of at least £30,000 in the year to
31 March 2008.
In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was
given to him on the death of his grandmother in January 1998. The probate value of the painting was £3,200,
and Donald sold it for £8,084 (after deduction of 6% commission costs) in November 2006.
He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of £8,775 (after
indexation of £249 and taper relief of £975).
Required:
(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)
第1题
A.Tom,Jerry,Donald
B.Tuffy,Jerry,Donald
C.Tuffy,Tuffy,Tuffy
D.发生异常,输出异常信息
第3题
A.Snow White
B.Paradise
C.Come Back, Dr. Caligari
D.The Dead Father
第5题
(ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that
would be payable for the year ended 31 March 2007 if he pays himself a gross salary of £31,000, plus
a net dividend of £10,000, instead of a gross salary of £42,648. (4 marks)
第6题
A、Uncle
B、daughter
C、son
D、nephew
第8题
A、uncle
B、son
C、nephew
D、daughter
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