题目内容

1 Today’s date is 8 June 2005.
David and Debbie were an elderly couple who had worked hard and over a number of years they built up a successful
family company, Dee Limited. Their success allowed them to accumulate a series of investments. David died in May
2005. Debbie is 66 and still in good health.
The couple had two children, Andrew and Allison. Andrew, aged 37, is single but is shortly to be married. He is the
managing director of the family trading company, Dee Limited, which was set up 30 years ago by David and Debbie.
Both Andrew and Allison are shareholders in the company, although Allison does not work for the company. She is
32, and lives abroad with her husband and two children (aged 2 and 4) in a villa gifted to her by Debbie in June
2003. The villa was worth ￡180,000 at that time, but the current value has fallen to ￡110,000 as a result of
exchange rate movements.
Dee Limited is currently worth ￡1,260,000 in total, and the value is unlikely to change in the foreseeable future. The
shareholdings in the company at the date of David’s death (May 2005) were held as follows:
Required:
(a) Calculate the inheritance tax (IHT) that will be payable as a result of David’s death. Your answer should
include calculations of the tax arising on any lifetime transfers and give reasons for any reliefs given.
(12 marks)

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增强型MOS管也可以采用与结型场效应管同样的两种偏置方式()

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会计科目的辅助核算设置就是用于说明本科目是否有其它核算要求。()

(b) ‘EAJ’, which commenced trading on 1 June 2003, is a business services group whose consultants implement
three types of application software packages designed to meet the accounting, distribution and manufacturing
requirements of its clients. Each consultant specialises in the implementation of one type of application software
i.e. accounting, distribution or manufacturing. EAJ does not sell application software packages. EAJ implements
application software packages but clients are responsible for purchasing the packages.
The following information relates to the year ended 31 May 2006.
(1) Each consultation, other than those detailed in notes (4) and (5), is charged at a rate of ￡700 per day for
new clients and ￡550 per day for existing clients. Consultants are budgeted to work for 240 days per year.
(2) The consultants are each paid a fixed annual salary of ￡50,000. In addition they receive a bonus of 40%
of the net value of the fee income generated in excess of budget minus the revenue foregone as a
consequence of undertaking remedial consultations (per notes 5 and 8) based on a ‘notional’ rate of ￡700
per consultant day. The bonus is shared equally among the consultants employed by EAJ on 31 May in the
year to which the bonus relates.
(3) Other operating expenses (excluding the salaries of the consultants) were budgeted at ￡3,600,000. The
actual amount incurred was ￡4,500,000.
(4) In an attempt to gain new business, consultants may undertake consultations on a ‘no-fee’ basis. Such
consultations are regarded as business development activity by the management of EAJ. Each of these
consultations is budgeted to take one consultant day.
(5) Consultants will sometimes undertake remedial consultations with new clients who experience problems
with regard to implementation. Remedial consultations are also provided on a non-chargeable, i.e. ‘no fee’
basis. Each of these consultations requires two consultant days.
(6) Since its formation EAJ has had a policy of maintaining staff at a level of 100 consultants on an ongoing
basis, irrespective of fluctuations in the level of demand.
Required:
Using the above information, analyse and discuss the performance of EAJ for the year ended 31 May 2006
under the following headings:
(i) Financial performance and competitiveness;
(ii) External effectiveness;
(iii) Internal efficiency. (15 marks)