题目内容（请给出正确答案）

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（ii) Explain the income tax （IT), national insurance （NIC) and capital gains tax （CGT) imp

(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)

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更多“（ii) Explain the income tax （I…”相关的问题

第1题

（d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group fo

(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value

added tax. (3 marks)

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第2题

（d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and th

(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax

and inheritance tax implications of a future disposal of the shares. Clearly state, giving reasons, whether or

not the payment made to Eric is allowable for capital gains tax purposes. (9 marks)

You should assume that the rates and allowances for the tax year 2005/06 apply throughout this question.

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第3题

（b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The

(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the

following issues:

(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:

– the company’s residency position and what Ben and Amy would have to do in order for the company

to be regarded as resident in the UK under the double tax treaty;

– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a

permanent establishment in Sharpenia;

– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the

UK under the double tax treaty and either does or does not have a permanent establishment in

Sharpenia. (9 marks)

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第4题

（ii) The shares held in Date Inc and the dividend income received from that company. （7 ma

(ii) The shares held in Date Inc and the dividend income received from that company. (7 marks)

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第5题

（ii) The UK value added tax （VAT) implications for Razor Ltd of selling tools to and purch

(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools from

Cutlass Inc; (2 marks)

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第6题

某一美国专利的专利号为D817415，请问此项专利的专利权人是下面哪一项（)？

A.SilvaRubio

B.OWENMUMFORDLIMITED

C.Flores;MiltonAaron

D.KIDS,II,INC

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第7题

某一美国专利的专利号为D817415，请问此项专利的专利权人是下面哪一项？

A.Silva Rubio

B.OWEN MUMFORD LIMITED

C.Flores; Milton Aaron

D.KIDS, II, INC

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第8题

某一美国专利的专利号为D817415，请问此项专利的专利权人是下面哪一项？

A.Silva Rubio

B.OWEN MUMFORD LIMITED

C.Flores; Milton Aaron

D.KIDS, II, INC

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第9题

3、某一美国专利的专利号为D817415，请问此项专利的专利权人是下面哪一项

A.Silva Rubio

B.OWEN MUMFORD LIMITED

C.Flores; Milton Aaron

D.KIDS, II, INC

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第10题

3、某一美国专利的专利号为D817415，请问此项专利的专利权人是下面哪一项

A.Silva Rubio

B.OWEN MUMFORD LIMITED

C.Flores; Milton Aaron

D.KIDS, II, INC

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