题目
rate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.
Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, where
he had lived since acquiring it for £129,400 on 1 August 1996, has been empty since that date although he and
Amanda have used it when visiting friends. Clifford has been offered £284,950 for the Oxford house and has decided
that it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house and
a part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His total
sales proceeds will be higher if he sells the property in this way.
Amanda received the following income from quoted investments in 2006/07:
£
Dividends in respect of quoted trading company shares 1,395
Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485
On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlord
a premium of £6,900 and also pays rent of £2,100 per month. On 1 June 2006 Amanda granted a nine year
sub-lease of the property. She received a premium of £14,700 and receives rent of £2,100 per month.
On 1 September 2006 Amanda gave quoted shares with a value of £2,200 to a registered charity. She paid broker’s
fees of £115 in respect of the gift.
Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from her
career. She earns an annual salary of £38,600 and was paid a bonus of £5,750 in August 2006 for agreeing to
come and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,
including the provision of private petrol, which had a list price when new of £23,400 and a CO2 emissions rate of
187 grams per kilometre. Amanda is required to pay Shearer plc £22 per month in respect of the private use of the
car. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business miles
during this two month period and was paid 34 pence per mile. Amanda had PAYE of £6,785 deducted from her gross
salary in the tax year 2006/07.
After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:
– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for £3·30 per share. It is
anticipated that the share price on that day will be at least £7·50 per share. The company will make an interestfree
loan to Amanda equal to the cost of the shares to be repaid in two years.
– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased by
Shearer plc in January 2005 for use by its senior employees and costs the company £1,400 a week in respect
of its crew and other running expenses.
Required:
(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxford
house together with its entire garden is sold on 31 July 2007 for £284,950. Comment on the relevance
to your calculations of the size of the garden; (5 marks)
第4题
A. Arthur Miller
B. Clifford Odets
C. Tennesee Williams
D. Eugene O'Neill
第5题
(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and
garden by means of two separate disposals as proposed. Calculations are not required for this part of
the question. (3 marks)
第6题
(阅读理解题)A few years ago I was shopping with a friend and his 12-year-old daughter in downtown San Francisco. A street musician, whom my friend happened to know from his own musician days, was playing the saxophone (萨克斯管) on a street corner. His name was Clifford, and he had attracted a large crowd with his performance. After he finished, my friend introduced him to me and his daughter. Clifford asked her if she played any instrument. When she replied that she was taking trumpet (小号) lessons and played in her junior high school band, he said, “That is fine, little lady. Learn your instrument well and you can play anything.” Somehow these simple yet wise words struck me as appropriate not only for a trumpet player but also for a reader. If you learn to read well, you can read anything you want—not just newspapers and magazines, but more difficult material like philosophy, file criticism, military history—whatever interests you as your confidence grows. You would not be limited in any way. If you have the vocabulary—or at least a good dictionary near at hand—you can pick up a book, concentrate on it, and make sense of the author's words. In the United States, reading instruction often ends at elementary school, so students sometimes have difficulty as they progress through school. They must take their assignments armed only with their elementary school reading skills. The result, too often, is frustration and loss of confidence. And the assigned reading in your college courses will be even greater than they were in high school. Developing Reading Skills is designed to accomplish several tasks to show you the skills that will enable you to read with greater comprehension, to help you cope with reading assignments with confidence, and to teach you to become an active reader.
(1).The author develops his point by starting with ______.
A、an example
B、an accident
C、a statement
D、a contrast
(2).Which of the following statements is implied in Paragraph 1?
A、Clifford was good at playing the saxophone
B、The author’s friend was once a street musician
C、The 12-year-old girl played the trumpet very poorly
D、Clifford was a good music teacher
(3).How does the author think about Clifford’s words?
A、humorous, correct, simple
B、ridiculous, incorrect, ludicrous
C、wise, plain, correct
D、stupid, useless, incorrect
(4).With good reading skills, you can ______.
A、understand anything you read with few difficulties
B、work out the author's meaning if only you concentrate on the book
C、understand what you read with the help of a good dictionary
D、concentrate on whatever you read
(5).It can be inferred from the last paragraph that Developing Reading skills ______.
A、is directed to elementary school students
B、centers around vocabulary building skills
C、offers elementary reading skills
D、aims at helping students read better
第7题
英国Clifford Chance法律公司所著《项目融资》书中将项目融资文件分为()大类。
A、三
B、四
C、五
D、六
第8题
A. Elmer Rice
B. Eugene O' Neill
C. Clifford Odets
D. Tennessee Williams
第9题
第一组内容
1.Many famous universities don't have the problem of gender gap in enrollment.
2.Compared to girls, boys are more inclined to take a high-tech job that does not require a bachelor's degree.
3.Though boys are quiet in class, they are very active and welcomed in social activities after class.
4.It is said that many boys don't study hard because they hold the view that studying is girls' business.
5.It's surprising that the number of men in college enrollment has begun to decrease since 1992.
6.The gender gap in college can be solved by market forces as well as the change of anti-intellectual current.
7.A study shows that the widest gender gap in college appears among blacks, Hispanics and lower-income whites.
8.According to the latest survey, people who have a college degree earn almost twice as much as those without one on average.
9.It is illegal for public universities to give preference to boys in enrollment.
10.Some private liberal arts colleges have taken different measures to attract more male students.
第二组内容
A、When Meg Delong was in high school in the northern Georgia town of Gainesville, she was a serious student with her eye on college. Many of her girlfriends worked toward the same goal. But her younger brother and most of her male friends seemed more inclined to act like Falstaff than to study Shakespeare. "A lot of guys thought studying was for girls," says Delong, now a junior French major at the University of Georgia in Athens. "They were really intelligent, but they would goof off (偷懒), and it seemed to be accepted by the teachers."
B、In a freshman English tutorial, small clusters of men sit quietly as women dominate class discussions. But outside class, the mood on campus is distinctly male-friendly. Tyler Willingham, social chair of the Sigma Nu Fraternity, observes that at parties, even guys without dates can choose from "many beautiful women".
C、This sort of gender gap is glaring and growing at campuses across America. Until 1979, men made up the majority of college students. As women won increasing equality elsewhere in society, it was natural and expected that they would reach equality in college, which they did by the early 1980s. But the surprise has been that men's enrollment in higher education has declined since 1992. Males now make up just 44 percent of undergraduate students nationwide. And federal projections show their share shrinking to as little as 42 percent by 2010. This trend is among the hottest topics of debate among college admissions officers.
D、Why the shortage? There are few hard facts, but lots of theories. Anecdotal evidence suggests that more men than women respond to the temptation of high-tech jobs that don't require a bachelor's degree. Some call this the Bill Gates syndrome (综合征), after the college-dropout chairman of Microsoft. But high-tech industries employ only about nine percent of the US workforce. Amid the hot economy of recent years, a larger group of men—especially those from lower-income families—might be heading straight from high school into fields like aircraft mechanics and telephone- and power-line repair that pay an average of $850 a week rather than taking on a load of college debt. Some social critics blame a culture that promotes anti-intellectualism among boys. And, especially in inner cities, crime and gangs tempt more boys than girls away from learning.
E、How pervasive is the gender gap? According to Thomas Mortenson, an education analyst in Oskaloosa, Iowa, the share of college degrees earned by males has been declining for decades. US government figures show that from 1970 to 1996, as the number of bachelor's degrees earned by women increased 77 percent, the number earned by men rose 19 percent. Not all schools are feeling the imbalance; many elite colleges and universities have seen applications soar from both sexes. But the overall numbers, says Mortenson, should make us "wake up and see that boys are in trouble".
F、Jacqueline King, author of a recent study on the gender gap in college, emphasizes that it is widest among blacks (63 percent women to 37 percent men in the latest figures), Hispanics (57 percent to 43 percent) and, in her analysis, lower-income whites (54 percent to 46 percent). "It's not middle-class white young men who aren't going to college," she says.
G、Christina Hoff Sommers, a conservative education analyst cites studies showing that boys come to school less prepared than girls, do less homework and get suspended more often. "For males, there's no social expectation in being a straight-A student," says Clifford Thornton, associate dean of admissions at Wesleyan University. Although the latest figures show that college graduates earn, on average, almost double the wages of those with no college degree, "there's a sense among many boys that they can get a job without it," says sociologist Michael Kimmel. Consider Justin Spagnoli. After high school he took classes at a community college before quitting to work in his father's cabinet shop in Royston, Georgia. Today Spagnoli, 25, earns $50,000 a year, while his buddies are just finishing college, taking jobs for lower pay. "You don't need a degree," he says, if you have a talent.
H、Some private liberal arts colleges are making it easier for men to get in. At Dickinson College in Carlisle, Pennsylvania, this year's freshman class is 43 percent male—up from 36 percent last year—in part because the school gave preference to "qualified male candidates on the margin," says Robert Massa, vice president for enrollment and student life. The idea gets mixed reviews among Dickinson's students. But Massa emphasizes that "the men we admitted were as qualified as the women". At the University of North Carolina at Chapel Hill, recruiters aggressively boast math and science programs—traditionally popular among male applicants. Chicago's DePaul University (59 percent female) sends out extra mailings to boys.
I、Public universities, though, could face legal challenges if they were to try recruiting more males. In Texas and Florida—both of which have largely abolished preferences in admissions policies—state officials say there are no special plans to tempt more men. Many schools still try to balance programs historically dominated by one gender (like engineering and social work) by offering positions to underrepresented students. At San Francisco State University, Roberto Haro, a professor of ethnic studies, routinely recruits minority males at Boys Clubs and middle schools in inner-city areas. As a result, he says, "in the past year, we've seen a slight increase in the number of minority males who have applied."
J、Michael Kimmel believes that once we begin to change the anti-intellectual current in our culture, market forces will help address the gender gap. "Eventually," he says, "men will start going back to college to meet the demand for an educated labor force." And surely more men will also be lured onto campuses by the realization that they'll be surrounded by smart, attractive women with great earnings prospects.ed. You may choose a paragraph more than once. Each paragraph is marked with a letter.
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