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[单选题]

工程监理企业可协助建设单位选择适当的工程咨询机构，管理工程咨询合同的实施，并对咨询结果进行评估，提出有价值的修改意见和建议；或者直接从事工程咨询工作，为建设单位提供建设方案。这表明建设工程监理有利于（）

A.提高建设工程投资决策科学化水平

B.规范工程建设参与各方的建设行为

C.促使承建单位保证建设工程质量和使用安全

D.实现建设工程投资效益最大化

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更多“工程监理企业可协助建设单位选择适当的工程咨询机构，管理工程咨…”相关的问题

第1题

（d) Advise on any lifetime inheritance tax （IHT) planning that could be undertaken in resp

(d) Advise on any lifetime inheritance tax (IHT) planning that could be undertaken in respect of both Stuart and

Rebecca to help reduce the potential inheritance tax (IHT) liability calculated in (c) above. (7 marks)

Relevant retail price index figures are:

May 1994 144·7

April 1998 162·6

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第2题

（b) （i) Calculate the inheritance tax （IHT) that will be payable if Debbie were to die tod

(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)

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第3题

（c) Assuming that Stuart:（i) purchased 201,000 shares in Omega plc on 3 December 2005; and

(i) purchased 201,000 shares in Omega plc on 3 December 2005; and

(ii) dies on 20 December 2007,

calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March

2008, and no further tax planning measures were taken.

Assume that all asset values remain unchanged and that the current rates of inheritance tax continue to

apply. (6 marks)

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第4题

（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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第5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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第6题

（b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the

(b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all

available reliefs are claimed. (8 marks)

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第7题

（c) （i) Explain the inheritance tax （IHT) implications and benefits of Alvaro Pelorus vary

father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a

deed of variation would need to be made in order for it to be valid; (3 marks)

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第8题

（b) Explain the capital gains tax （CGT) and inheritance tax （IHT) implications of Graeme g

(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 of

any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities

arising. (9 marks)

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第9题

（ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and s

(ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells the

shares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.

(4 marks)

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