Clifford Syndrome（过熟儿综合征)见于下列哪种疾病：（）

A.Marniv Lee Minsky

B.HerbertA.Simon

C.Allen Newell

D.John Clifford Shaw

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)

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. Elmer Rice

B. Eugene O' Neill

C. Clifford Odets

D. Tennessee Williams

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)

(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