题目内容
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)
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Bex has recently left employment and entered into a business partnership with Amy. Bex requires advice in respect of a loan to the partnership, the calculation of her share of profits and the tax treatment of her redundancy payment.
Bex:
– Is resident and domiciled in the UK.
– Received an annual salary of ￡120,000 from her former employer, Cape Ltd.
– Was made redundant by Cape Ltd on 30 September 2015.
– Joined Amy, a sole trader, to form. a partnership on 1 January 2016.
– Has no other source of income.
Amy and Bex partnership:
– Will prepare its first set of accounts for the 16-month period to 30 April 2017.
– Is expected to make a tax-adjusted profit of ￡255,000 (before deducting interest and capital allowances) for the period ending 30 April 2017.
– The tax written down value on its main pool at 1 January 2016 is ￡nil.
– Except for the computer referred to below, no further assets will be purchased by either Amy or Bex for use in the partnership in the period ending 30 April 2017.
Profit sharing arrangements:
– The partnership’s profit sharing agreement is as follows:
Bex – loans:
– In addition to her capital contribution, Bex will make a ￡20,000 loan to the partnership on 1 August 2016. The partnership will use this money wholly for business purposes.
– This loan will be financed by a ￡25,000 personal loan from Bex’s bank, taken out on the same date.
– The remaining ￡5,000 of the bank loan will be used to purchase a computer for use in the partnership. Bex will have 20% private use of this computer.
– Both the loan from Bex to the partnership and the personal bank loan to Bex will carry interest at the rate of 5% per annum.
Bex – redundancy package from Cape Ltd:
– The package comprised a ￡22,000 statutory redundancy payment and an additional ex-gratia payment of ￡48,000.
– Bex also received three months’ salary in lieu of notice, as specified in her contract of employment.
Required:
(a) (i) Explain, with the aid of calculations, the tax deductions which will be available in respect of the loan interest payable on both the loan from Bex to the partnership and the personal bank loan to Bex. (7 marks)
(ii) In respect of the period ending 30 April 2017, show the allocation between the partners of the taxable trading profit of the partnership. (4 marks)
(iii) Calculate Bex’s taxable trading income in respect of her share of the partnership profits for all relevant tax years. Note: Your answer to (a)(iii) should clearly state the tax years and basis periods involved. (3 marks)
(b) Explain the income tax implications for Bex of the receipt of the redundancy package from Cape Ltd and calculate her total income tax liability for the tax year 2015/16. (6 marks)
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肝素的抗凝作用不包括
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