Your manager has had a meeting with Gail. Gail owns the whole of the ordinary share capital of Aero Ltd. An email from your manager setting out the matters discussed in the meeting and a schedule prepared by Mill, a junior member of your firm’s tax department, are set out below.
Email from your manager – dated 9 June 2016
Schedule prepared by Mill
Required:
Carry out the work requested in the email from your manager. The following marks are available:
(a) Schedule prepared by Mill. (11 marks)
Note: The following movements in the Retail Prices Index should be used, where necessary.
(b) Payment to Gail. (9 marks)
(c) Non-disclosure of income. (5 marks)
血友病AB分别缺乏哪些凝血因子
A. Ⅺ、Ⅷ
B. Ⅲ、Ⅴ
C. Ⅳ、Ⅺ
D. Ⅷ、Ⅸ
E. Ⅺ、Ⅸ
Section A – BOTH questions are compulsory and MUST be attempted
Your manager has received schedules of information from Ray and Shanira in connection with their personal tax affairs. These schedules and an extract from an email from your manager are set out below.
Schedule of information from Ray – dated 8 June 2016
Schedule of information from Shanira – dated 8 June 2016
Extract from an email from your manager – dated 9 June 2016
Required:
Prepare the memorandum as requested in the email from your manager. The following marks are available:
(a) Ray – unincorporated business.
(i) Income tax and national insurance contribution payments, and the level of his taxable income. (11 marks)
(ii) Value added tax (VAT). (5 marks)
(b) Gifts from Shanira to Ray.
(i) Capital gains tax. (10 marks)
(ii) Inheritance tax. (5 marks)
Professional marks will be awarded for the approach taken to problem solving, the clarity of the explanations and calculations, the effectiveness with which the information is communicated and the overall presentation. (4 marks)
低分子量肝素(LMWH)抗凝治疗中,选用的监测指标是
A. 抗因子XA活性检测
B. 血小板计数
C. PT
D. TT
E. APTT