问答题
问答题
(a) Compute the total Case 1 income/(loss) which will be assessed for Tom’s trade from the date of commencement to the date of cessation, giving brief explanations for any revisions made. (7 marks)
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问答题
(b) Compute the income tax payable by (refundable to) Tom and Susan for the tax year 2007, on the basis that they have opted for joint assessment. (14 marks)
【正确答案】
【答案解析】
问答题
(c) Explain how an individual can obtain relief for a trading loss, clearly identifying the order in which the relief will be given. (4 marks)
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【答案解析】