(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).Assume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks)

题目

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

相似考题

1.(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’ordinary shares at their current value either:(i) to his wife, Catherine; or(ii) to his son, Barry.Your answer should be supported by relevant calculations and clearly identify the availability and effect ofany reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilitiesarising. (9 marks)

2.(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of hisfather’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which adeed of variation would need to be made in order for it to be valid; (3 marks)

3.第二节 根据对话内容，从对话后的选项中选出能填入空白处的最佳选项—Debbie！I can’t believe it！I haven’t seen you for ages.—Dorothy！it’s really a nice surprise！61—pretty good.—62—I wish I could. But I’m on my way out. I have to be in the city in an hour.—63—there’s a lot of traffic and I really have to get going. You know where I live — why don’t you drop in one evening?— I’ll do that. 64 let’s keep in touch.— I’d really like to. I’ll talk to you soon, Debbie. I’m glad I ran into you.— 65A. take care.B. How are you?C. Where have you been?D. Can you join me?E. Come on. Just for a minute.F. And you should feel free to call or visit me.G. It’s been a whole year since we saw each other last time.

4.(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

更多“(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die tod ”相关问题

  • 第1题：

    — I’d really like to. I’ll talk to you soon, Debbie. I’m glad I ran into you.

    —65


    正确答案：A

  • 第2题：

    If you _______ out to play, I _______ along with you.

    A.were, will go

    B.go, have been gone

    C.go, will go

    D.are going, am going


    参考答案：C

  • 第3题：

    面向对象的四个特征中，“P”和“I”分别代表

    A．Polygram

    B．Polymorphism

    C．Inharitanse

    D．Inheritance


    Polymorphism;Inheritance

  • 第4题：

    A: Where()you last week? B: I()in Alabama.

    A、were/were

    B、was/is

    C、were/was

    D、was/were


    答案：C

  • 第5题：

    有以下程序:include void fun(iht * a,int i,int j){int t;if(i < j) {t=a[i];a[i] =

    有以下程序:#include ＜stdio, h＞void fun(iht * a,int i,int j){ int t; if(i ＜ j) { t=a[i];a[i] =a[j] ;a[j]=t; i++;j--; fun(a,i,j);main ( ) int x[ ]: {2,6,1,8} ,i; fun(x,0,3); for( i=0;i ＜4;i ++ ) printf( "%2d" ,x[i] ); printf(" \n");

    A．1268

    B．8621

    C．8162

    D．8612


    正确答案：C
    解析：语句fun(x，0、3)；中将数组名x作为实参，即把数组x的首地址传送给形参(指针a)，使数组x与形参指针s共占同一段内存单元，在调用函数期间，如果形参数组x的值发生了改变，实参指针a的值也就改变了。程序中fun函数是递归调用函数，其运行过程是：第1次调用fun时，a=x，i=0，j=3，ij成立，a[0]与a[3]交换，a数组中的数变为{8，6，1，2}，执行i++；j--；继续调用fun，此时i，j分别为1，2，ij成立，a[1]与a[2]交换，a数组中的数变为{8，1，6，2}，执行i++j--；继续调用fun，此时i，j分别为2，1，ij不成立，递归调用结束。当返回主函数时，x数组中的数据就为{8，1，6，2}。

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