题目
Bob: If I win the lottery, Fm going to buy a big house.
Mary: ______
第1题
4 Assume today’s date is 15 May 2005.
In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,
and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He
started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more
customers. However, he was eventually successful, and the business subsequently made profits.
The results for Bob’s business were as follows:
Period Schedule D Case I
Trading Profits/(losses)
£
1 October 2001 – 30 April 2002 13,500
1 May 2002 – 30 April 2003 (18,000)
1 May 2003 – 30 April 2004 28,000
Bob required funds to help start his business, so he raised money in three ways:
(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob
started selling books from his collection. These had risen considerably in value and sold for between £150 and
£300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.
Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.
(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising
chargeable gains totalling £23,720.
(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at £12,600
per year since he started this employment.
Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares
in August 2000, paying £3 per share. On 1 December 2004, Bob received a letter informing him that the company
had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company
estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.
He has not yet received any money.
Required:
(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.
Your advice should include reference to the badges of trade and their application to this case.
(9 marks)
第4题
Rebecca:()Dora: Really? Well, personally, I think he wears the wrong colors. Actually.
A.I don't think Bob has chosen the right suit.
B.I love the way Bob dresses. He always looks so smart.
C.How funny Bob looks in that jacket.
D.Bob's new coat looks very expensiv.
第5题
Bob: Would you like a cigarette?
Jason: No, thank you. I've given up smoking. Bob:_______
A、Ok.Go ahead and do it
B、All right.Take care.
C、Well,you don't mind if I have one,do you?
D、Sorry,have another one then.
第6题
A.I believe
B.I did believe
C.believe I
D.did I believe
第7题
Ted: How are you, Bob ?
Bob: _____________.
A、How are you?
B、I'm fine.Thank you.
C、How do you do?
D、Nice to meet you.
第8题
— I haven’t seen Bob lately. ______
— As a matter of fact, he is ill.
A、Where is he?
B、Why?
C、How is he?
第9题
A.the;a
B./;an
C.the;an
D.a;the
为了保护您的账号安全,请在“赏学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!