(c) For commercial reasons, Damian believes that it would be sensible to place a new holdi

题目

(c) For commercial reasons, Damian believes that it would be sensible to place a new holding company, Bold plc,

over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing

Linden Limited shares in exchange for the issue of its own shares.

If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the

amount that will be charged for these services is yet to be determined.

Required:

(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares

in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be

satisfied if an immediate charge to tax is to be avoided. (4 marks)

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相似问题和答案

第1题:

The organization was bold enough to face the press.

A:.pleased
B: brave
C: powerful
D: sensible

答案:B
解析:
句意:该组织敢于面对压力。bold意为“无畏的,大胆的”, brave意为“勇敢的”,意思最为相近,故选B。 pleased高兴的;powerful强大的;sensible明智的。

第2题:

It is advisable to wear sunscreen when out in the sun.

A: possible
B: profitable
C: easy
D: sensible

答案:D
解析:
句意:在阳光下出行最好涂上防硒霜.单词possible意为“可能的”; profitable意为“有利可图的”; easy意为“简单的”; sensible意为“明智的,合乎情理的”。单词advisable意为“可取的,适当的,明智的”,和sensible的意思接近。

第3题:

The majority of doctors ( )smoking is harmful ( )health.

A、believes/ to

B、believe/ for

C、believes/ for

D、believe/ to


参考答案:D

第4题:

以CFTC规定水平为界,报告交易商持仓被分成商业(Com mercial)和非商业持仓(Non-Commercial)。()


答案:对
解析:

交易头寸超过CFTC规定水平的报告交易商持仓被分成商业(Com mercial)和非商业持仓(Non-Commercial)。

第5题:

London quickly became a flourishing port.

A:major
B:large
C:successful
D:commercial

答案:C
解析:
本句意思:伦敦迅速成为了一个繁荣的港口城市。flourishing意思是“繁荣的,茂盛的,成功的”,与successful(获得成功的,有成就的)意思相近。major主要的;large大的,巨大的;commercial商业的。

第6题:

The organization wasbold enough to face the press.

A: pleased
B: powerful
C: brave
D: sensible

答案:C
解析:
句意:那个组织很勇敢,能够直面媒体。画线单词bold意为“勇敢的,无畏的”。A项 pleased意为“高兴的”;B项powerful意为“强大的”;C项brave意为“勇敢的”,与画线单词同义;D项sensible意为“明智的,合乎情理的”。故本题选C。

第7题:

London quickly became a flourishing port.

A:successful
B:major
C:large
D:commercial

答案:A
解析:
本句意思:伦敦很快成为一个欣欣向荣的港口。flourishing繁荣的,欣欣向荣的。 successful成功的,兴旺发达的;major主要的;large大的;commercial商业的。

第8题:

He ___ his success to good luck more than to ability.

A.owns

B.owes

C.gives

D.believes


参考答案:B

第9题:

It is advisable to wear sunscreen when you're out in the sun.

A:possible
B:profitable
C:easy
D:sensible

答案:D
解析:
本句意思:在阳光下出行最好涂上防晒霜。advisable意思是“可取的,适当的,明智的”,与sensible(明智的,合乎情理的)意思相近。possible可能的;profitable有利可图的;easy简单的。

第10题:


A.religious
B.unpleasant
C.entertaining
D.commercial

答案:B
解析:
含义题。文章指出,无论在现实生活中还是在教堂中,早期的生活时刻都在提醒着人们痛苦的存在(surrounded by reminders of misery)。在这种情况下,人们不需要艺术也成为一个bummer。由此可知,bummer也可作为痛苦的提示,只有B项“不愉快的”符合要求。A、D两项是利用下段第一句中religious but commercial设置的干扰项,C项是反向干扰,均可排除。故本题选B。参考译文:旧时代的人们处于悲惨的境地。他们一直工作到筋疲力尽,生活缺乏保障,最后英年早逝。在西方,在大众传播和教育普及之前,最有影响的大众传媒是教会,教会提醒信众们他们的灵魂处于危险之中,他们迟早会成为蚁虫的食粮。鉴于此,人们并不需要艺术来表现这种失落感。如今,一个普通西方人接收的信息不是关于宗教而是关于商业,这些商业信息永远是快乐的。快餐食客、新闻主播、收发短信者都在微笑、微笑、微笑。杂志刊登的都是神采奕奕的名人以及美满幸福的家庭。由于这些信息都有一个目的——诱使我们打开腰包一一所以它们使得“快乐”的概念本身并不可靠。“欢乐吧!”治疗关节炎的药物西乐葆的广告这样鼓动道,而后来却发现该药物会增加心脏病的发病率。