(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by in

(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquoted

shares and recommend, with reasons, which form. of investment best suits their circumstances. You are not

required to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout this

question

参考答案:

(c) Reduction of income tax liability by investing in unquoted sharesThe two forms of investmentIncome tax relief is available for investments in venture capital trusts (VCTs) and enterprise investment scheme (EIS) shares.A VCT is a quoted company that in

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(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by in

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