Charles does not like customers who ______.A．are very rudeB．keep talking to him when he is

W: Charles, among other things, you regarded as one of the America’sgreat masters of the blues. A musical idiom does essentially about loss,particularly the loss of romantic love. Why does love die？

M: People often get into love affairs because they have unrealisticexpectations about somebody. Then when the person doesn’t turn out to be whothey thought he or she was, they start thinking maybe I can change him or her.That kind of thinking is a mistake. Because when the dust settles, people aregoing to be pretty much what they are. It’s a rare thing for anybody to be ableto change who they really are. And this creates a lot of problems.

W: At 62, you continue to spend a large percentage of your lifetouring. What appeals to you about life on the road？

M: Music, I don’t especially love life on the road, but I figure if youare lucky enough to be able to do what you truly love doing, you’ve got theultimate of life.

W: What’s the most widely-held misconception about the life of a famousmusician？

M: People think it’s all glamour. Actually we have the same troublesthey do. Playing music doesn’t mean life treats you any better.

W: How do you feel about being recognized everywhere you go？

M: You think I be used to it by now. But I still find it fascinating.You go to a little town in Japan, where nobody speaks English, yet they knowyou on side and know all your music. I’m still amazed by the love peopleexpress for me and by music.

Q12: What does the man sayabout most people when they get into love affairs？

Q13: What does the man sayabout himself as a singer on the road most of his life？

Q14: What do most peoplethink of the life of a famous musician？

Q15: How does the man feelwhenever he was recognized by his fans？

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A.电压传感器(LVMD)

B.主接触器(LIK)

C.预充电接触器(CCK)

D.预充电电阻(CCZ)

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A.No, pleas

B.Yes, I lik

C.It is a pleasur

D.No, thank you.

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B..exe

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D..lik

aged six and eight years. Charles is a teacher but for the last five years he has stayed at home to look after their

children. Jane works as a translator for Speak Write Ltd.

Speak Write Ltd was formed and began trading on 6 April 2006. It provides translation services to universities. Jane,

who ceased employment with Barnham University to found the company, owns 100% of its ordinary share capital

and is its only employee.

Speak Write Ltd has translated documents for four different universities since it began trading. Its biggest client is

Barnham University which represents 70% of the company’s gross income. It is estimated that the company’s gross

fee income for its first 12 months of trading will be ￡110,000. Speak Write Ltd usually agrees fixed fees in advance

with its clients although it charges for some projects by reference to the number of days taken to do the work. None

of the universities makes any payment to Speak Write Ltd in respect of Jane being on holiday or sick.

All of the universities insist that Jane does the work herself. Jane carries out the work for three of the universities in

her office at home using a computer and specialised software owned by Speak Write Ltd. The work she does for

Barnham University is done in the university’s library on one of its computers as the documents concerned are too

delicate to move.

The first set of accounts for Speak Write Ltd will be drawn up for the year ending 5 April 2007. It is estimated that

the company’s tax adjusted trading profit for this period will be ￡52,500. This figure is after deducting Jane’s salary

of ￡4,000 per month and the related national insurance contributions but before any adjustments required by the

application of the personal service companies (IR 35) legislation. The company has no other sources of income or

capital gains.

Jane has not entered into any communication with HM Revenue and Customs (HMRC) with respect to the company

and wants to know:

– When the corporation tax computation should be submitted and when the tax is due.

– When the corporation tax computation can be regarded as having been agreed by HMRC.

Charles and Jane have requested a meeting to discuss the family’s finances. In particular, they wish to consider the

shortfall in the family’s annual income and any other related issues if Jane were to die. Their mortgage is covered

by a term assurance policy but neither of them have made any pension contributions or carried out any other long

term financial planning.

Jane has estimated that her annual after tax income from Speak Write Ltd, on the assumption that she extracts all of

the company’s profits, will be ￡58,000. Charles owns two investment properties that together generate after tax

income of ￡8,500. He estimates that he could earn ￡28,000 after tax if he were to return to work.

The couple’s annual surplus income, after payment of all household expenditure including mortgage payments of

￡900 per month, is ￡21,000. Charles and Jane have no other sources of income.

Required:

(a) Write a letter to Jane setting out:

(i) the arguments that HMRC could put forward, based only on the facts set out above, in support of

applying the IR 35 legislation to Speak Write Ltd; and

(ii) the additional income tax and national insurance contributions that would be payable, together with

their due date of payment, if HMRC applied the IR 35 legislation to all of the company’s income in

2006/07. (11 marks)