监理单位对同类工程采用新材料、新工艺、新设备、新技术和实际效果及存在问题的相关信息收集，宜在（）阶段进行。

(ii) List the additional information required in order to calculate the employment income benefit in respect

of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax

implications of requesting a more centrally located flat in accordance with the company’s offer.

(4 marks)

(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment in

the ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.

Your answer should clearly identify any steps that should be taken by Andrew and the other investors

to obtain the maximum relief. (13 marks)

(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the

purposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 per

year. (3 marks)

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

(b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following property

investments:

(1) buy to let residential property;

(2) commercial property; and

(3) shares in a property investment company/unit trust. (9 marks)

The ability-to-pay concept is fundamental to the income tax structure. Constructs used to implement this concept include？()I. Deductions.II. Progressive tax rates.III. Exclusions.IV. Business losses.

A、Only statement II is correct

B、Statements I, III, and IV are correct

C、Statements I, II, and IV are correct

D、Statements I and III are correct

E、Statements I, II, III, and IV are correct

公司所得税(corporate income tax)