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1.Heng is a wealthy 45 year old who would like to reduce the potential inheritance tax liability on her estate when she dies.
Which of the following actions will NOT achieve Heng’s aim of reducing the potential inheritance tax liability on her estate when she dies?
A Changing the terms of her will so that the residue of her estate goes to her grandchildren rather than her children
B Making lifetime gifts to trusts up to the value of the nil rate band every seven years
C Changing the terms of her will so that the residue of her estate goes to her husband rather than her children
D Making lifetime gifts to her grandchildren early in life
2. Which of the following companies will be treated as resident in the UK for corporation tax purposes?
(1) A Ltd, a company incorporated in the UK, with its central management and control exercised in the UK
(2) B Ltd, a company incorporated overseas, with its central management and control exercised in the UK
(3) C Ltd, a company incorporated in the UK, with its central management and control exercised overseas
(4) D Ltd, a company incorporated overseas, with its central management and control exercised overseas
A 1 only
B 1, 2, 3 and 4
C 2 and 3 only
D 1, 2 and 3 only
