选择题：(c) For commercial reasons, Damian believes that it would be sensible to place a new holding company, Bold plc,

题目内容：

over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing

Linden Limited shares in exchange for the issue of its own shares.

If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the

amount that will be charged for these services is yet to be determined.

Required:

(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares

in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be

satisfied if an immediate charge to tax is to be avoided. (4 marks)

参考答案：

(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of

(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate t

分类：ACCA考试题型：选择题

(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of in

分类：ACCA考试题型：选择题

4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the

分类：ACCA考试题型：选择题

(ii) Following on from your answer to (i), evaluate the two purchase proposals, and advise

分类：ACCA考试题型：选择题

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

分类：ACCA考试题型：选择题