(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)
(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)
相关考题：
(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)
(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)
(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)
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.
If you _______ out to play, I _______ along with you. A.were, will goB.go, have been goneC.go, will goD.are going, am going
有以下程序:include void fun(iht * a,int i,int j){int t;if(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．1268B．8621C．8162D．8612
面向对象的四个特征中，“P”和“I”分别代表A．PolygramB．PolymorphismC．InharitanseD．Inheritance