governmental employee working at the Federation of Tax Administrators
free-lance PR officer representing the Federation of Tax Administrators
Federation of Tax Administrators employee dealing with the government
PR officer running between the government and the Federation of Tax Administrator:
第1题:
(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding
which form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) or
stamp duty land tax (SDLT) issues. (10 marks)
You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
第2题:
(c) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the
inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to
transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd.
(9 marks)
Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this
question.
(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to £370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.
第3题:
A.purposes
B.reasons
C.questions
D.problems
第4题:
第5题:
A. To find the tax percentage for each of the employees.
B. To list the name, job id, and manager name for all the employees.
C. To find the name, salary, and department name of employees who are not working with Smith.
D. To find the number of employees working for the Administrative department and earning less then 4000.
E. To display name, salary, manager ID, and department name of all the employees, even if the employees do not have a department ID assigned.
第6题:
(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearly
identifying the tax year in which any liability will arise and how it will be paid. (3 marks)
第7题:
The government official said that the new tax rates would come into ______ (effective) from April.
第8题:
(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)
第9题:
根据短文提供的信息,完成 117~120各题。
Taxes are a big part in the United States.Most Americans pay city taxes,state taxes,social security taxes,sales taxes…,and the list seems endless.
The biggest tax for most Americans in that on the money they earn——the income tax.The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example,a person who earns about 3,500 dollars a year will pay a tax of only about 3.5%of earning. But of the same person earned 85,000 dollars a year, he would pay an In come tax of 35%.
Over the、ears the income tax has become more and more difficult for people to un Dustan D.M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact,preparing taxes and giving tax advice have become a big industry in America.
第 117 题 Most Americans pay( ).
A.taxes which are too many to list.
B.taxes either t0 the cities or the states they live in.
C.so many kinds of taxes that they even don't know the names.
D.several kinds 0f taxes.
第10题:
国际图书馆联盟(IFLA)的英文全称是()