题目
Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.
The following information has been obtained from a meeting with Gagarin.
Vostok Ltd:
– An unquoted UK resident company.
– Gagarin owns 100% of the company’s ordinary share capital.
– Has 18 employees.
– Provides computer based services to commercial companies.
– Requires additional funds to finance its expansion.
Funds required by Vostok Ltd:
– Vostok Ltd needs to raise £420,000.
– Vostok Ltd will issue 20,000 shares at £21 per share on 31 August 2008.
– The new shareholder(s) will own 40% of the company.
– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.
Gagarin’s initial thoughts:
– The minimum investment will be 5,000 shares and payment will be made in full on subscription.
– Gagarin has a number of wealthy business contacts who may be interested in investing.
– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise
investment scheme.
Wealthy business contacts:
– Are all UK resident higher rate taxpayers.
– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.
New premises:
– Will cost £446,500 including value added tax (VAT).
– Will be used in connection with all aspects of Vostok Ltd’s business.
– Will be sold for £600,000 plus VAT in six years time.
– Vostok Ltd will waive the VAT exemption on the sale of the building.
The VAT position of Vostok Ltd:
– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.
– This percentage is expected to reduce over the next few years.
– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.
Required:
(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:
(i) The tax incentives immediately available in respect of the amount invested in shares issued in
accordance with the enterprise investment scheme; (5 marks)
第1题
(5)
A.People are discouraged to do business with a lower discount rate.
B.People are encouraged to borrow more money if the discount rate is lowered.
C.People are encouraged to borrow more money if the discount rate is raised.
D.People are discouraged to borrow less money with a lower discount rate.
第2题
(1)( ) The document covers the entire voyage.
(2)( ) All originals of the transport document (if issusd in more than one original) are to be received by them.
(3)( ) There is an on board notation subsequent to receipt of goods and transportation to the port of loading for the sea journey.
(4)( ) The journey of transportation does not involve a final part by sea to the country of import.
(5)( ) The Multimodal Transport Document has been endorsed to the other person as transferee.
第3题
Letter A
support, assure, ensure, sure, convey, respect
Dear Mr.Vice President,
I have the distinct pleasure to(1)to you, on the occasion of your birthday, my most sincere wishes of good health, happiness and joy beside your family and friends, as well as of full success in fulfilling the complex responsibilities of your mission.
I greatly(2)and admire your work and leadership in(3)of the efforts President George W.Bush and the whole US Administration are undertaking to defend homeland security, fight terrorism and threat of weapons of mass destruction, especially those in hands of repressive regimes.I would like to(4)you of the readiness of the Romanian Government to support the United States in its actions to make(5)Iraq disarms and complies with all UN requirements.
Please accept, Mr.Vice President, my warmest congratulations on your birthday and the assurance of my sincere friendship and support.
Sincerely yours,
第4题
ace level (i.e. the complement of a mark) for one element period. This element is called the start bit and has a duration of T seconds. The transmitter then sends the character, l bit at a time, by placing each successive bit on the line for a duration of T seconds, until all bits have been transmitted. Then a single parity bit is calculated by the transmitter and sent after the data bits. Finally, the transmitter sends a stop bit at a mark level (i.e. the same level as the idle state) for one or two bit periods. Now the transmitter may send another character whenever it wishes.
At the receiving end of an asynchronous serial data link, the receiver continually monitors the line looking for a start bit. Once the start bit has been detected, the receiver waits until the end of the start bit and then samples the next N bits at their centers, using a clock generated locally by the receiver. As each incoming bit is sampled, it is used to construct a new character. When the received character has been assembled, its parity is calculated and compared with the received parity bit following the character. If they are not equal, a parity error flag is set to indicate a transmission error.
(1).When the transmitter wishes to send data, it first ().
A.places the line in a space level
B.puts the line in a mark level
C.sends a stop bit
D.places a bit at logical l level
(2).Then a single parity bit is calculated by the transmitter and ().
A.compared with the received parity bit
B.sent with the data bits
C.sent after the data bits
D.sent before the data bits
(3).At the receiving end of an asynchronous serial data link, the receiver continually monitors the line().
A.waiting for the end of the start bit
B.looking for a start bit
C.generating a clock
D.constructing a new character
(4).When the transmitter wishes to send data , it first sends().
A.a character at the same time
B.a character to the line
C.the start bit
D.a mark level to the line
(5).The transmitter then send the character, for a duration of T seconds().
A.each bit
B.all bits
C.successive bits
D.a start bit and a character
第6题
A.obvious
B.persuasive
C.severe
D.contrary
第7题
Jack wishes that he ___________ business instead of history when he was in university.
A) studied B) study C) had been studying D) had studied
v
第8题
A.fulfilled
B.accepted
C.advocated
D.received
第9题
A.peculiar
B.various
C.serious
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