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题目
higher rate.
Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed
of the following assets:
(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the
property in May 1995, and assigned the lease in May 2006 for ￡90,000.
(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and
20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250
on 14 March 2005.
Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based
manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be
invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.
The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors
in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar
Limited, but does not know anything about the details of these reliefs
Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme
to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to
which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The
majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate
Andrew himself is less sure that the proposal is without merit.
Required:
(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.
(2 marks)
更多“6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co a”相关的问题
第1题
The websites Betaware represents mainly draw attentions of
A．parents of kids aged 6 to 17.
B．a valuable audience to stop by Betaware sites every week.
C．25 million people who would check on Betaware sites monthly.
D．25 million kids aged 6 to 17 and their morns to spend nine minutes at Facebook.
第2题
Questions 36 to 45 are based on the following passage.
One in six. Believe it or not, that’s the number of Americans who struggle with hunger.
To make tomorrow a little better, Feeding America, the nation’s largest 36 hunger-
relief organization, has chosen September as Hunger Action Month. As part of its 30 Ways in
30 Days program, it’s asking 37 across the country to help the more than 200 food
banks and 61,000 agencies in its network provide low-income individuals and families with
the fuel they need to 38 .
It’s the kind of work that’s done every day at St. Andrew’s Episcopal Church in San
Antonio. People who 39 at its front door on the first and third Thursdays of each
month aren’t looking for God – they’re there for something to eat. St. Andrew’s runs a
food pantry (食品室)that 40 the city and several of the 41 towns. Janet Drane
is its manager.
In the wake of the 42 , the number of families in need of food assistance began to
grow. It is 43 that 49 million Americans are unsure of where they will find their next
meal. What’s most surprising is that 36% of them live in 44 where at least one adult
is working. “It used to be that one job was all you needed,” says St. Andrew’s Drane. “
The people we see now have three or four part-time jobs and they’re still right on the
edge 45 .” 注意：此部分试题请在答题卡 2 上作答。
A．accumulate I．households
B．circling J．recession
C．communities K．reported
D．competition L．reviewed
E．domestic M．serves
F．financially N．surrounding
G．formally O．survive
H．gather
第3题
A．What team does Andrew Luck play for
B．What injury did Andrew Luck get
C．How did Andrew Luck shock the sports worl
D．How old is Andrew Luck
第4题
A.apply
B.shave
C.pursue
D.get
第10题
(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearly
identifying the tax year in which any liability will arise and how it will be paid. (3 marks)
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