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

A.Marniv Lee Minsky

B.HerbertA.Simon

C.Allen Newell

D.John Clifford Shaw

A.双胎妊娠

B.过期妊娠

C.急性羊水过多

D.妊娠合并甲状腺功能亢进

E.妊娠期糖尿病考虑巨大儿

A. Arthur Miller

B. Clifford Odets

C. Tennesee Williams

D. Eugene O'Neill

(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)

A.甲国留学生L和M在英国均有住所。二人在华留学期间打架使L受重伤。后L向中国法院起诉要求M赔偿损害，法院认为本案可以适用中国法，也可以适用甲国法，还可以适用英国法

B.两艘悬挂利比里亚国旗的商船圣母号和铁达尼号在公海上发生碰撞，后一方在中国起诉，要求损害赔偿，某海事法院认为应适用中国法

C.两艘悬挂利比里亚国旗的商船圣母号和铁达尼号在公海上发生碰撞，后一方在中国起诉，要求损害赔偿，就圣母号的赔偿责任限制，某海事法院适用中国法加以处理

D.甲国游客M在中国旅游时，旅行社所安排车辆发生车祸，当时M未觉不适。但回国后发现颅内有血肿，经鉴定为该次车祸所致。遂向中国法院提起诉讼，要求赔偿。中国法院认为本案可以适用中国法，也可以适用甲国法，最后中国法院适用了中国法

A. Elmer Rice

B. Eugene O' Neill

C. Clifford Odets

D. Tennessee Williams

A.甲国留学生L和M在英国均有住所，二人来华旅游期间打架使L受重伤，后L向中国法院起诉要求M赔偿损害，法院认为本案可以适用中国法，也可以适用甲国法，还可以适用英国法

B.甲国游客K在中国旅游时，旅行社所安排的车辆发生车祸，当时M未觉不适，但回国后出现严重脑震荡症状，经鉴定为该次车祸所致，遂向中国法院提起诉讼，要求赔偿。中国法院认为本案可以适用中国法，也可以适用甲国法，最后中国法院适用了中国法

C.两艘悬挂利比里亚国旗的商船圣母号和铁达尼号在公海上发生碰撞，后一方在中国起诉，要求损害赔偿，就损害赔偿，某海事法院认为应当适用中国法

D.两艘悬挂利比里亚国旗的商船圣母号和铁达尼号在公海上发生碰撞，双方在韩国仁川港进行了共同海损理算，后一方在中国起诉要求损害赔偿，就共同海损理算问题，我国某海事法院认为应适用韩国法

英国的学习去年你作为一名交流生到英国学习和生活了大约10个月的时间，请根据下表用英语向同学介绍一下你在英国的学习和生活情况，并谈谈这段经历对你的影响或意义。 在英国的 学习和生活 住在英国人的家里，了解英国普通人的生活； 学习多门课程，包括英文写作、英国文学、英国历史等； 参观了许多图书馆和博物馆, 到英国的很多城市参观旅游，体验英国文化。 影响或意义 （） 注意： 对所给要点，逐一陈述，适当发挥，不要简单翻译。 词数: 100左右。开头已经写好， 不计入总词数。 参考词汇：交流生 exchange student 文学 literature Boys and girls, I am glad to have the chance to share with you my experience in Britain for about 10 months As an exchange student. __________________________________________________________ _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________. Thank you.

998. Clifford is a higher

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)