(a) Are the following statements about ethics true or false? (i) The teleological view of ethics is based on duty (ii) Bribery can sometimes be legal (iii) Virtue ethics suggests that managers should incorporate values such as fairness and loyalty

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• 1All of the following, except one, are sound principles for devising performance measures. Which is t

  All of the following, except one, are sound principles for devising performance measures. Which is the exception?

  A They should be related to actual key tasks of the job

  B They should be easily achievable

  C They should be within the control of the individual

  D They should be observable or measurable (2 marks)

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• 2You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  Hali and Goma are a married couple.

  Capital losses brought forward

  Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gains of £15,700 for the tax year 2017–18.

  Goma had capital losses of £9,100 and chargeable gains of £6,900 for the tax year 2017–18. She did not have any capital losses for the tax year 2016–17.

  Ordinary shares in Lima Ltd

  On 24 July 2018, Hali sold 5,000 £1 ordinary shares in Lima Ltd, for £4·95 per share. Lima Ltd’s shares have recently been selling for £5·30 per share, but Hali sold them at the lower price because he needed a quick sale.

  Goma, Hali’s wife, had originally subscribed for 30,000 ordinary shares in Lima Ltd at their par value of £1 per share on 28 July 2007. On 18 August 2016, she gave 8,000 ordinary shares to Hali. On that date, the market value for 8,000 shares was £23,200.

  Hali and Goma will both dispose of their remaining shareholdings in Lima Ltd during the tax year 2019–20. However, they are unsure as to whether these disposals will qualify for entrepreneurs’ relief.

  Antique table

  On 11 October 2018, an antique table owned by Hali was destroyed in a fire. The table had been purchased on 3 June

  2009 for £44,000. Hali received insurance proceeds of £62,000 on 12 December 2018, and on 6 January 2019, he purchased a replacement antique table for £63,600. Hali will make a claim to roll over the gain arising from the receipt of the insurance proceeds.

  Disposals by Goma during the tax year 2018–19

  Goma disposed of the following assets during the tax year 2018–19, all of which resulted in gains:

  (1) Qualifying corporate bonds sold for £38,300

  (2) A motor car (suitable for private use) sold for £11,600

  (3) An antique vase sold for £6,200

  (4) A copyright (with an unexpired life of eight years when purchased) sold for £5,400

  (5) Quoted shares held within an individual savings account (ISA) sold for £24,700

  3.In deciding whether Hali and Goma’s future disposals of their shareholdings in Lima Ltd will qualify for entrepreneurs’ relief, which one of the following statements is correct?

  A Hali and Goma must be directors of Lima Ltd

  B Lima Ltd must be a trading company

  C Hali and Goma must have shareholdings of at least 10% each in Lima Ltd

  D The qualifying conditions must be met for a period of three years prior to the date of disposal

  4.What is the base cost of Hali’s replacement antique table for capital gains tax (CGT) purposes?

  A £62,000

  B £63,600

  C £45,600

  D £44,000

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• 3You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  Hali and Goma are a married couple.

  Capital losses brought forward

  Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gains of £15,700 for the tax year 2017–18.

  Goma had capital losses of £9,100 and chargeable gains of £6,900 for the tax year 2017–18. She did not have any capital losses for the tax year 2016–17.

  Ordinary shares in Lima Ltd

  On 24 July 2018, Hali sold 5,000 £1 ordinary shares in Lima Ltd, for £4·95 per share. Lima Ltd’s shares have recently been selling for £5·30 per share, but Hali sold them at the lower price because he needed a quick sale.

  Goma, Hali’s wife, had originally subscribed for 30,000 ordinary shares in Lima Ltd at their par value of £1 per share on 28 July 2007. On 18 August 2016, she gave 8,000 ordinary shares to Hali. On that date, the market value for 8,000 shares was £23,200.

  Hali and Goma will both dispose of their remaining shareholdings in Lima Ltd during the tax year 2019–20. However, they are unsure as to whether these disposals will qualify for entrepreneurs’ relief.

  Antique table

  On 11 October 2018, an antique table owned by Hali was destroyed in a fire. The table had been purchased on 3 June

  2009 for £44,000. Hali received insurance proceeds of £62,000 on 12 December 2018, and on 6 January 2019, he purchased a replacement antique table for £63,600. Hali will make a claim to roll over the gain arising from the receipt of the insurance proceeds.

  Disposals by Goma during the tax year 2018–19

  Goma disposed of the following assets during the tax year 2018–19, all of which resulted in gains:

  (1) Qualifying corporate bonds sold for £38,300

  (2) A motor car (suitable for private use) sold for £11,600

  (3) An antique vase sold for £6,200

  (4) A copyright (with an unexpired life of eight years when purchased) sold for £5,400

  (5) Quoted shares held within an individual savings account (ISA) sold for £24,700

  5.How many of the five assets disposed of by Goma during the tax year 2018–19 are exempt assets for the purposes of capital gains tax (CGT)?

  A Three

  B Five

  C Two

  D Four

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• 4HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing compa

  HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company, BJT Ltd. BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe. The purchase and sale contracts between HKT Ltd and the European customers are negotiated and concluded bystaff of BJT Ltd in Beijing by using the letterhead of HKT Ltd.

  Required:

  (i) State, with reasons, whether HKT Ltd has anestablishment in China.

  (ii) State ANY THREE criteria which will be usedto decide whether HKT Ltd is a China tax resident.

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• 5You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  Hali and Goma are a married couple.

  Capital losses brought forward

  Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gains of £15,700 for the tax year 2017–18.

  Goma had capital losses of £9,100 and chargeable gains of £6,900 for the tax year 2017–18. She did not have any capital losses for the tax year 2016–17.

  Ordinary shares in Lima Ltd

  On 24 July 2018, Hali sold 5,000 £1 ordinary shares in Lima Ltd, for £4·95 per share. Lima Ltd’s shares have recently been selling for £5·30 per share, but Hali sold them at the lower price because he needed a quick sale.

  Goma, Hali’s wife, had originally subscribed for 30,000 ordinary shares in Lima Ltd at their par value of £1 per share on 28 July 2007. On 18 August 2016, she gave 8,000 ordinary shares to Hali. On that date, the market value for 8,000 shares was £23,200.

  Hali and Goma will both dispose of their remaining shareholdings in Lima Ltd during the tax year 2019–20. However, they are unsure as to whether these disposals will qualify for entrepreneurs’ relief.

  Antique table

  On 11 October 2018, an antique table owned by Hali was destroyed in a fire. The table had been purchased on 3 June

  2009 for £44,000. Hali received insurance proceeds of £62,000 on 12 December 2018, and on 6 January 2019, he purchased a replacement antique table for £63,600. Hali will make a claim to roll over the gain arising from the receipt of the insurance proceeds.

  Disposals by Goma during the tax year 2018–19

  Goma disposed of the following assets during the tax year 2018–19, all of which resulted in gains:

  (1) Qualifying corporate bonds sold for £38,300

  (2) A motor car (suitable for private use) sold for £11,600

  (3) An antique vase sold for £6,200

  (4) A copyright (with an unexpired life of eight years when purchased) sold for £5,400

  (5) Quoted shares held within an individual savings account (ISA) sold for £24,700

  1.What amount of unused capital losses do Hali and Goma have brought forward to the tax year 2018–19?

        Hali            Goma

  A £23,600       £9,100

  B £23,600       £2,200

  C £35,300       £9,100

  D £35,300       £2,200

  2. What cost figure and what value per share (disposal value) will be used in calculating the chargeable gain on Hali’s sale of 5,000 ordinary shares in Lima Ltd?

      Cost figure      Value per share

  A £5,000             £4·95

  B £14,500           £4·95

  C £14,500           £5·30

  D £5,000             £5·30

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• 6You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  Hali and Goma are a married couple.

  Capital losses brought forward

  Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gains of £15,700 for the tax year 2017–18.

  Goma had capital losses of £9,100 and chargeable gains of £6,900 for the tax year 2017–18. She did not have any capital losses for the tax year 2016–17.

  Ordinary shares in Lima Ltd

  On 24 July 2018, Hali sold 5,000 £1 ordinary shares in Lima Ltd, for £4·95 per share. Lima Ltd’s shares have recently been selling for £5·30 per share, but Hali sold them at the lower price because he needed a quick sale.

  Goma, Hali’s wife, had originally subscribed for 30,000 ordinary shares in Lima Ltd at their par value of £1 per share on 28 July 2007. On 18 August 2016, she gave 8,000 ordinary shares to Hali. On that date, the market value for 8,000 shares was £23,200.

  Hali and Goma will both dispose of their remaining shareholdings in Lima Ltd during the tax year 2019–20. However, they are unsure as to whether these disposals will qualify for entrepreneurs’ relief.

  Antique table

  On 11 October 2018, an antique table owned by Hali was destroyed in a fire. The table had been purchased on 3 June

  2009 for £44,000. Hali received insurance proceeds of £62,000 on 12 December 2018, and on 6 January 2019, he purchased a replacement antique table for £63,600. Hali will make a claim to roll over the gain arising from the receipt of the insurance proceeds.

  Disposals by Goma during the tax year 2018–19

  Goma disposed of the following assets during the tax year 2018–19, all of which resulted in gains:

  (1) Qualifying corporate bonds sold for £38,300

  (2) A motor car (suitable for private use) sold for £11,600

  (3) An antique vase sold for £6,200

  (4) A copyright (with an unexpired life of eight years when purchased) sold for £5,400

  (5) Quoted shares held within an individual savings account (ISA) sold for £24,700

  5.How many of the five assets disposed of by Goma during the tax year 2018–19 are exempt assets for the purposes of capital gains tax (CGT)?

  A Three

  B Five

  C Two

  D Four

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• 7Samuel is planning to leave the UK to live overseas, having always previously been resident in the U

  Samuel is planning to leave the UK to live overseas, having always previously been resident in the UK. Neither the automatic overseas residence nor the automatic UK residence test will apply. Samuel has several ties with the UK and will need to visit the UK for 60 days each tax year. However, he wants to be not resident after he leaves the UK.

  1.For the first two tax years after leaving the UK, what is the maximum number of ties which Samuel could keep with the UK without being treated as resident in the UK?

  A.One

  B.Three

  C.Two

  D.Four

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• 8Which of the following involves an offer which may only be accepted by performing an action? A A co

  Which of the following involves an offer which may only be accepted by performing an action?

  A A collateral contract

  B A unilateral contract

  C A bilateral contract (1 mark)

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• 9In relation to a debenture, which of the following is not true? A It may be issued at a discount B

  In relation to a debenture, which of the following is not true?

  A It may be issued at a discount

  B Interest on it may be paid from capital

  C It is paid after preference shares

  D It is freely transferable (2 marks)

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• 10 In contract law, the 'market rule' arises in relation to which of the following? A Offer B Consid

   In contract law, the 'market rule' arises in relation to which of the following?

  A Offer

  B Consideration

  C Remoteness

  D Mitigation (2 marks)

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