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

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

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更多“（ii) State when the inheritanc…”相关的问题

第1题

（ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when

(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

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第2题

（b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal

(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that has

been separately disclosed on the face of the income statement. The equipment cost $1·2 million when it was

purchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended

31 March 2006.

NOTE: The mark allocation is shown against each of the three issues.

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第3题

The current monarch and head of state of the U.K. is _________.A.Elizabeth IIB.Anne IIC.

The current monarch and head of state of the U.K. is _________.

A.Elizabeth II

B.Anne II

C.Catherine II

D.Mary II

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第4题

（ii) State the principal audit procedures to be performed on the consolidation schedule of

(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

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第5题

（ii) State the taxation implications of both equity and loan finance from the point of vie

(ii) State the taxation implications of both equity and loan finance from the point of view of a company.

(3 marks)

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第6题

（ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in th

(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

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第7题

An assuring term is reflexive when it refers to the mental state of the speaker.（)

An assuring term is reflexive when it refers to the mental state of the speaker.()

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第8题

（iii) State how your answer in （ii) would differ if the sale were to be delayed until Augu

(iii) State how your answer in (ii) would differ if the sale were to be delayed until August 2006. (3 marks)

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第9题

（ii) Recommend which of the refrigeration systems should be purchased. You should state yo

(ii) Recommend which of the refrigeration systems should be purchased. You should state your reasons

which must be supported by relevant calculations. (3 marks)

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第10题

（ii) State, giving reasons, the tax reliefs in relation to inheritance tax （IHT) and capit

(ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) which

would be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than to

an unconnected tenant. (4 marks)

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