You should be aware that someone is trying to ______ the relationship between you and me.

A.in terms of

B.in case of

C.because of

A.undermine

B.paralyze

C.intimidate

D.denounce

A.A.signing, observed

B.B.signed, observing

C.C.signed, observed

D.D.signing, observing

be aware that it is ______.

A.highly toxic when absorbed through the skin

B.a blood poison

C.a nerve poison

D.All of the above

A．You do not need to take any action

B．You should conduct an investigation to see if the rumor is true

C．You must escalate the rumor in accordance with your procedures

D．You only need to escalate your concern if an official announcement is made

Assume that the corporation tax rates for the financial year 2004 apply throughout.

(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if she

proceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify those

factors which will determine whether or not Green Limited is considered UK resident or Irish resident and

the tax implications of each alternative situation.

You need not repeat points that are common to each situation. (16 marks)

, such as trying to devise a better way to measure attitudes toward music or looking for a better way to teach mathematics. The library can be equally helpful when we are doing something very formal, such as writing a dissertation (学位论文) or preparing an article for publication in a professional journal. In either case, our goal should be to use the library as a useful tool to help us understand and solve our problem.

The following sections of this chapter will describe specific resources available in many libraries. In some cases you may already be aware of a resource and may use it frequently and successfully. In other cases you may be completely unfamiliar with a resource. Your goal should be to become aware of what is available and to know how to use each of these resources to help you solve the problem they are designed to solve.

When educators have a piece of information that they want to share with their colleagues, they often make this information available in professional journals or at professional meetings. It would often be useful to have access to such information, and this chapter will describe the special services that enable us to locate such information.

1. The library resources can be helpful when we _______.

A.want to find a better way to measure attitudes toward music

B.are preparing a paper for a professional journal

C.are writing a dissertation

D.All of the above

2.The familiarity of readers with different resources _______.

A.is more or less the same

B.varies slightly

C.differs greatly

D.should not be different

3.The author believes that _______.

A.library resources should be used frequently and completely

B.library resources cannot be made good use of if they are not available to us

C.one is supposed to be aware of the library resources that are usually not available

D.one is supposed to have good knowledge and make good use of resources

4.When educators wish to share some information with their colleagues, they often _______.

A.publish it in a professional journal

B.attend professional meetings

C.get access to it in the library

D.make use of some library services

5. The chapter in question _______.

A.mainly deals with the ways of dissertation writing

B.presents information on publishing papers in professional journals

C.introduces some library services

D.describes some professional meetings

(b) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in their

shares immediately. Accordingly, instead of investing in the office building or the share portfolio they are

considering two alternative strategies whereby, following the sale of the company’s business, a payment will be

made to the company’s shareholders.

(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.

(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The payment

by the liquidator to the shareholders would then be ￡1 per share.

The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.

Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.

The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategies

for each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and children

with shareholdings of 200 shares or less.

Required:

Prepare notes explaining:

– the amount chargeable to tax; and

– the rates of tax that will apply

in respect of each of the two strategies for each of the two groups of shareholders ready for your meeting

with the directors of Carver Ltd. You should assume that none of the shareholders will have any capital

losses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)

Note:

You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

ent date respectively after reading the following letter．Dear Sirs,

We have received your letter informing us of our not having settled the payment of July 2.

We fully aware that the remittance should be made before July 2according to the S/C, but our remittance arrangements with our bank have not been finalized up to now, so we ask you to accept our requesting the extension of the payment date to 20th July.

Since the contract involves considerable amount of money, we would appreciate your understanding and we sincerely apologize for any inconvenience caused by our delay in remittance.

We look forward to receiving your favorable reply.

……