(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until
30 April 2007 on Clint’s income tax and national insurance position.
You are not required to prepare detailed calculations of his income tax or national insurance liabilities.
(4 marks)
正确答案：(ii) The implications of delaying the sale of the businessThe implications of delaying the sale of the business until 30 April would have been as follows:– Clint would have received an additional two months of profits amounting to ￡6,920 (￡20,760 x 1/3).–
