题目
(ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, taking
advantage of all available reliefs. (3 marks)
第1题
(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.
(4 marks)
第2题
(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)
第3题
(ii) Calculate the probability of the net profit being less than £75 million. (2 marks)
第4题
(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be
financially viable, assuming that all other data remain unchanged. (4 marks)
第5题
(ii) List the additional information required in order to calculate the employment income benefit in respect
of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax
implications of requesting a more centrally located flat in accordance with the company’s offer.
(4 marks)
第6题
(iii) Calculate the cash remaining in the company as a result of the salary and dividend payments made in
(ii) above. (1 mark)
第7题
(c) Calculate the theoretical ex rights price per share and the net funds to be raised by the rights issue, and
determine and discuss the likely effect of the proposed expansion on:
(i) the current share price of Merton plc;
(ii) the gearing of the company.
Assume that the price–earnings ratio of Merton plc remains unchanged at 12 times. (11 marks)
第8题
(ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells the
shares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.
(4 marks)
第9题
(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of
management charge that should be made by Bold plc to Linden Limited for the year ended 31 July
2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)
第10题
(ii) Using the previous overhead allocation basis (as per note 4), calculate the budgeted profit/(loss)
attributable to each type of service for the year ending 31 December 2006 and comment on the results
obtained using the previous and revised methods of overhead allocation. (5 marks)
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