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(c) Identify and discuss the implications for the audit report if:(i) the directors refuse to disclose the note; (4 marks)
(ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidatedfinancial statements of Cleeves Co for t
(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify analternative strategy that would achieve
(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposedrestructuring of the Rapier Ltd group.
(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)
(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools fromCutlass Inc; (2 marks)
(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house andgarden by means of two separate disposal
(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of hisfather’s will such that part of Ray Pel
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.(3 marks)
(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearlyidentifying the tax year in which any liabili
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