(iv) The stamp duty and／or stamp duty land tax payable by the Saturn Ltd group; (2 marks)A

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(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum

and the effectiveness with which the information is communicated. (2 marks)

参考答案:

(iv) Stamp duty and stamp duty land tax– The purchase of Tethys Ltd will give rise to a liability to ad valorem stamp duty of ￡1,175 (￡235,000 x 0·5%).The stamp duty must be paid by Saturn Ltd within 30 days of the share transfer in order to avoid interes

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