问答题(b) Assuming that Sean will make a profit on the proposed sale of the villa in Spain, advise him on the tax implications of the sale. (2 marks)
问答题
问答题
问答题
问答题
问答题(c) Define the term ‘resident enterprise’ for the purposes of enterprise income tax (EIT) and state the differences in the scope of the assessment of EIT for resident and non-resident enterprises. (7 marks)
问答题
问答题
问答题
问答题
问答题(c) (i) State the due date for the filing of the corporation tax return for Moon Ltd for the year ended 31 December 2008; (1 mark)
(ii) Explain the implications of claiming loss relief where a corporation tax return is filed late. (4 marks)
问答题
问答题
问答题
问答题
问答题
问答题
问答题
问答题
问答题