问答题
You should assume that today’s date is 15 March 2014.
问答题
(a) Calculate the amount of the inheritance which Tobias will have received (after tax) from his aunt Mildred’s permitted to make for the tax year 2013–14, and how much of this maximum contribution will qualify for tax relief. (7 marks)
【正确答案】
【答案解析】
问答题
(b) Advise Tobias of the maximum amount of additional gross personal pension contribution which he is permitted to make for the tax year 2013–14, and how much of this maximum contribution will qualify for tax relief.(3 marks)
【正确答案】
【答案解析】
问答题
(c) Explain, with supporting calculations where necessary, the inheritance tax implications if Tobias makes a cash gift of ￡100,000 to his daughter when she gets married.(3 marks)
【正确答案】
【答案解析】
问答题
(d) Advise Tobias as to what options he has as regards making full use of his individual savings account limits for the tax year 2013–14. (2 marks)
【正确答案】
【答案解析】