选择题：(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding

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题目内容：
(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding

which form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) or

stamp duty land tax (SDLT) issues. (10 marks)

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




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3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading company, with a 31 July

3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading c

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(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,

(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept

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(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

(b) Peter, one of Linden Limited’s non－executive directors, having lived and worked in the

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

(c) For commercial reasons, Damian believes that it would be sensible to place a new holdi

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(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

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