Advise ______ your fishing gear.
A.you recovery
B.you recover
C.you recovering
D.you recovered
第1题:
Assume that the rates and allowances for 2004/05 apply throughout this part.
(b) Explain the consequences of filing the VAT returns late and advise Fred how he should deal with the
underpayment and bad debt for VAT purposes. Your explanation should be supported by relevant
calculations. (10 marks)
第2题:
(ii) Following on from your answer to (i), evaluate the two purchase proposals, and advise Bill and Ben
which course of action will result in the highest amount of after tax cash being received by the
shareholders if the disposal takes place on 31 March 2006. (4 marks)
第3题:
I’m worried about the valuables I carry with me will be stolen.
A.You are suggested to deposit your valuables in the safety deposit box in this hotel.
B.I advise you to deposit your valuables in the safety box of the bank.
C.I advise you to open an account to deposit cash in the bank.
D.You may follow my suggestion to put your valuables in a safe box in your hom
第4题:
We are pleased to advise you that we complete the shipment of your order 123.()
第5题:
(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega
plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)
第6题:
(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculations
of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)
However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of £29,625
assuming a corporation tax rate of 19%.
第7题:
(b) Advise Sergio on the appropriateness of investing in a domestic rental property in view of his personal
circumstances and recommend suitable alternative investments giving reasons for your advice. (4 marks)
第8题:
I advise you to deposit your valuables in the ________ in this hotel.
A.safety deposit box
B.manager’s office
C.lobby’s safety box
D.your bedroom’s drawer
第9题:
Any suggestions for the project?()
A. I need your advice on it.
B. I advise you to put more hands in this project.
C. Thanks for your suggestions.
第10题:
It is my great pleasure to advise you that you will now () our firm in your area.
A、present
B、be presented
C、being presented
D、be representing