无码一区二区三区高清在线观-无码一区二区三区高清在线-无码一区二区三区电影-无码一区二区三区不卡av-无码一区二区三区不卡-无码一区二区三区va在线播放

萬能百科  > 財會類 ?  > 

5 Gagarin wishes to persuade a number of wealthy individuals who are business co

2021-04-25   

5 Gagarin wishes to persuade a number of wealthy inpiduals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise £420,000.

– Vostok Ltd will issue 20,000 shares at £21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost £446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for £600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正確答案:

(a) (i) The tax incentives immediately availableIncome tax– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.– Up to half of the amount invested can be treated as if paid in 2007/08 rather than

詞條內容僅供參考,如果您需要解決具體問題
(尤其在法律、醫學等領域),建議您咨詢相關領域專業人士。

標簽

主站蜘蛛池模板: 一区精品中文字幕 | 二区av视频精产国产伦理一二三 | 亚洲色无码A片一区二区麻豆 | 在线毛片一区二区不卡视频 | 久久久久99精品成人片欧美一区 | 无码人妻一区二区三区蜜桃手机版 | 亚洲无线一线二线三W9 | 国产成人aⅴ国产在线观 | 2024国产精品一卡2卡三卡4卡 | 亚洲精品久久精品亚洲精品 | 日韩一区国产二区欧美三区 | 麻豆精品秘国产传媒MV | 国产精品一区二区高清在线 | 亚洲高清在线不卡中文字幕网 | 2024亚洲国产成a在线 | 日韩亚洲制服丝袜中 | 国产无码高清视频不卡 | 办公室疯狂高潮呻吟摸揉A片欧美 | av天堂无码麻豆 | 国产高清免费不卡观看 | 国产成人精品午夜福利在线播放 | 欧美精品乱码视频一二专区 | 97色伦图片97综合影院久久 | 久久人妻中文av字幕 | 麻豆精品在线播放 | 9191精品国产免费久久走光 | 国产成人高清精品免费5388密 | 亚洲一区二区三区免费看 | 精品少妇人妻av一区二区三区 | 高潮毛片无遮挡免费高清 | 2024中文字幕在线 | 日本高清视频中文无码 | 精品无人乱码一区二区三区 | 色婷婷香蕉在线一区二区蜜月视频 | 亚洲精品国产综合99久久一区 | a码片全部免费无码播放 | 制服丝袜中文字幕丰满人妻 | 都市人妻古典武侠另类校园 | 亚洲欧美国产精品无码中文字 | 91精品国产手机在线版 | 国产成人无码av一区二区 |