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(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising on
the grant to and exercise by an employee of an option to buy shares in an unapproved share option
scheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’s
case. (8 marks)
答案
更多“（ii) Explain the income tax （IT), national insurance （NIC) and capital gains tax （CGT) imp”相关的问题
第1题
(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value
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第2题
(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax
and inheritance tax implications of a future disposal of the shares. Clearly state, giving reasons, whether or
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第3题
(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the
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(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:
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to be regarded as resident in the UK under the double tax treaty;
– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a
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– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the
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第4题
(ii) The shares held in Date Inc and the dividend income received from that company. (7 marks)
第5题
(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools from
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第6题
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment
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第7题
(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)
第8题
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse
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第9题
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
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