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Mark和Gillian住在Portree的22 LochView Way。他们有两个孩子，Tom和Ursula，分别为9岁和6岁。他们刚刚在附近的BlackMount Crescent买了一套新房子，他们有两个月的搬家日期，目前正在以超过225,000英镑的价格出售他们的旧房子。律师收到三项要约如下：
Mark and Gillian live at 22 LochView Way, Portree. They have two children, Tom and Ursula, aged 9 and 6 years respectively. They have just bought a new house in nearby BlackMount Crescent on which they have a moving in date of two months, and are currently in the process of selling their old house at offers over £225,000. Three offers have been received by their solicitors as follows:
a）229,500英镑，移动日期为一个月
b）230,000英镑，移民日期为两个月
c）232,000英镑，移民日期为四个月
a) £229,500, with a moving in date of one month
b) £230,000, with a moving in date of two months
c) £232,000, with a moving in date of four months
从两个月后的月初开始，他们的新抵押贷款将是每月675英镑。他们目前的抵押贷款是每月600英镑。旧房产的房屋保险费为每月95英镑，而新房产每月保险费为110英镑。
Their new mortgage will be £675 a month starting on the 1st of the month in two months’ time. Their current mortgage is £600 a month. House insurance on the old property is £95 a month, while on the new property it will be £110 a month.
马克去年从酒精中解脱出来后，从父亲那里继承了当地一家酿酒公司的10,000股股票。尽管最近他宣布年度利润略有下降，但尽管最近他们的股票价格大幅下跌，但尽管他自己并没有自酗酒，但他仍感到有义务保持股权。
Mark inherited 10,000 shares in a local brewing company from his father when he passed away from the effects of alcohol last year. Despite not drinking alcohol himself, Mark has felt obliged to keep the shareholding for sentimental reasons, despite a recent sharp fall in their price on the stock market when it was announced that annual profits were slightly down on the previous year.
由于轻微的中风，马克的丧偶母亲最近放弃了作为接待员的工作。幸运的是，她已经采取了一项重大疾病保险政策，该政策向她支付了一笔42,000英镑的一笔款项，尽管她想知道她是否可以通过永久健康保险（PHI）政策获得更好的待遇。她作为地方议会的接待员工作了20多年，现在已经58岁了。
Mark’s widowed mother recently gave up work as a receptionist due to a minor stroke. Luckily she had taken out a Critical Illness Insurance policy which paid her a lump sum of £42,000, although she wonders whether she might have been better off with a Permanent Health Insurance (PHI) policy. She worked as a receptionist for the local council for over 20 years and is now 58 years old.
他母亲的病让马克反思自己的财务状况，他意识到家里没有人寿保险，而且事实上，通过一般的财务规划，他做的很少。吉莉安同意他的意见，他们需要更多的保护，首先要保证彼此的生命，以防其中一个人意外发生。她还建议他们确保两个孩子的生命。 Mark和Gillian都有自己的车，喜欢阅读并且是当地高尔夫俱乐部的成员。 Gillian喜欢骑马，因为她能找到时间，Mark有自己的小型游艇停泊在Portree Harbour，他喜欢在天气允许的情况下把全家带走。马克并不认为任何保险提案表格都需要提及这些逍遥时光。他们还认为，他们应该考虑孩子准备上中学时的学费计划，如果他们决定在大学学习四到五年，更应该考虑。
His mother’s illness caused Mark to reflect on his own financial position and he realises that the family has no life insurance, and, indeed, has done little by way of general financial planning. Gillian agrees with him that they need more protection, starting with insuring each other’s lives just in case something unexpected should happen to one of them. She also recommends that they insure the lives of their two children. Mark and Gillian each have their own car, enjoy reading and are members of their local golf club. Gillian likes to go horse-riding when she can find the time and Mark has his own small yacht moored at Portree Harbour and he likes to take the whole family out when the weather allows. Mark doesn’t think that any of these pastimes would need to be mentioned on any insurance proposal form. They also feel that they should be thinking about school fee plans for when the children are ready to go to secondary school, and even more so if they should decide to study at university for four or five years.
马克作为该地区其中一个养鱼场的会计师，每年获得42,000英镑的收入，而Gillian在Broadford获得22,000英镑的呼叫中心主管。他们拥有一个支付0％利息的联合经常账户，但马克每年从他与赫布里底银行持有的储蓄账户中获得20英镑的利息。马克还拥有5,000股ComTel Ltd.普通股，目前交易价格为850便士（五年前他以每股275便士的价格购买）。他去年从这些股票中获得了1,500英镑的净股息。
Mark earns £42,000 a year from his employment as an accountant for one of the fish farms in the area while Gillian earns £22,000 as a Call Centre Supervisor in Broadford. They have a joint current account that pays 0% interest but Mark earns £20 interest per year from a savings account he holds with Hebrides Bank. Mark also owns 5,000 ComTel Ltd. ordinary shares that are currently trading at 850 pence (which he bought five years ago at 275 pence each). He earned £1,500 in net dividends from these shares last year.
今年1月，Gillian购买了价值8,000英镑的4.75％库存股票，可在2020年兑现。该股票的价格目前为每英镑100英镑117.50英镑。
In January this year, Gillian bought £8,000 nominal of 4.75% Treasury stock, redeemable in 2020. The price of this stock is currently £117.50 per £100 nominal.
Answer the following questions回答以下的问题
You are giving financial advice to Mark, Gillian, and Mark’s mother.您正在向Mark，Gillian和Mark的母亲提供财务建议。
The advice is for tax year 2014-15.建议是2014-15税收年度
1. Mark and Gillian are unsure about which offer to accept for their old house. Advise them as to which one would be best for them, giving your reasons.马克和吉莉安不确定要为他们的老房子接受哪种报价。告诉他们哪一个最适合他们，给出你的理由。
2. What advice would you give to Mark regarding his brewery shares?您对Mark的酿酒股份有何建议？
3. Explain to Mark’s mother whether and why you think she is right or wrong regarding her feelings about perhaps being better off with a PHI policy rather than the Critical Illness policy.3.向Mark的母亲解释你是否以及为什么认为她对于PHI政策而不是严重疾病政策可能会更好的感觉是对还是错。
4. Read carefully what Mark and Gillian have said regarding their life insurance needs and school and university fees plans. Bearing in mind all they have said, what advice would you give to them?仔细阅读Mark和Gillian关于他们的人寿保险需求以及学校和大学收费计划的说法。记住他们所说的一切，你会给他们什么建议？
5. You have no information so far on the pension arrangements of Mark and Gillian. On enquiring into this, you discover that Mark has been contributing 10% of his salary into his company’s final salary scheme for 12 years and he is now aged 36. The pension is an 80ths scheme with a one-off tax-free lump sum of three times his pension. The NRA of his company scheme is 60 years of age. Gillian is aged 34 and has made no pension arrangements. 到目前为止，您还没有关于Mark和Gillian养老金安排的信息。在询问这一点时，你会发现马克已将其薪水的10％贡献给公司的最终薪资计划12年，而他现在年龄为36岁。养老金是80年代的计划，一次性免税一次性他退休金的三倍。他的公司计划的NRA是60岁。吉莉安今年34岁，没有养老金安排。
Explain what their current pension positions are, and what they can expect to receive in retirement (including from the state). In addition advise them on how they could improve their pensions in the future and how this can be tax-efficient for them. 解释他们目前的养老金职位是什么，以及他们在退休时可以获得什么（包括来自州政府）。此外，他们建议他们如何在未来改善养老金，以及如何为他们提高税收效率。
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6. Each year Mark pays £500 direct to the Talisker Foundation, a registered charity. He also pays £2,400 direct to his young nephew who is a full-time student. Mark has now decided to sell half of his ComTel Ltd. shares at the current price of £8.50 each. From all of the information provided, calculate both Mark’s and Gillian’s tax liability for tax year 2014/15. Mark每年直接向Talisker Foundation（一家注册慈善机构）支付500英镑。他还直接向他的全职学生侄子支付2,400英镑。马克现在决定以每股8.50英镑的价格出售他的ComTel有限公司股票的一半。根据提供的所有信息，计算马克和吉莉安在2014/15税收年度的纳税义务。
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