How much will the woman pay？A.￡6. B.￡8. C.￡10.
How much will the woman pay？
A.￡6. B.￡8. C.￡10.
相关考题：
The foreign drivers who break the traffic law and do not pay on the spot are likely to be forted up to .A. ￡60 B. ￡300 C. ￡900 D. ￡980
The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million isexpected to arise in each of the four years of the life of the project.The activities involved in the West project will cause the local river to become polluted and discoloured due to thedischarge of waste substances from mining operations.It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to itsoriginal colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOADivision.The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be clearedup by a further cash outlay of ￡2 million.(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plcshould spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)(Ignore Taxation).
(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he hadhoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to31 March 2008.In order to raise funds to support his business over the last 15 months, Donald has sold a painting which wasgiven to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (afterindexation of ￡249 and taper relief of ￡975).Required:(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)
2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higherrate 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, wherehe had lived since acquiring it for ￡129,400 on 1 August 1996, has been empty since that date although he andAmanda have used it when visiting friends. Clifford has been offered ￡284,950 for the Oxford house and has decidedthat it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house anda part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His totalsales 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 1,395Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlorda premium of ￡6,900 and also pays rent of ￡2,100 per month. On 1 June 2006 Amanda granted a nine yearsub-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’sfees 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 hercareer. She earns an annual salary of ￡38,600 and was paid a bonus of ￡5,750 in August 2006 for agreeing tocome 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 of187 grams per kilometre. Amanda is required to pay Shearer plc ￡22 per month in respect of the private use of thecar. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business milesduring this two month period and was paid 34 pence per mile. Amanda had PAYE of ￡6,785 deducted from her grosssalary 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 isanticipated that the share price on that day will be at least ￡7·50 per share. The company will make an interestfreeloan 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 byShearer plc in January 2005 for use by its senior employees and costs the company ￡1,400 a week in respectof 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 Oxfordhouse together with its entire garden is sold on 31 July 2007 for ￡284,950. Comment on the relevanceto your calculations of the size of the garden; (5 marks)
5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associatedcompanies. It has always prepared accounts to 31 December and will continue to do so in the future.It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnectedcompany, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectivelyand its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by thecompany. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and thesale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for thepurposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 waspurchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or aportfolio of UK quoted company shares, as follows:Office buildingThe office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number ofcommercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendarquarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August2007 to 31 December 2007 is expected to be:￡Loan interest payable to UK bank 16,000Building maintenance costs 7,500Share portfolioShares would be purchased for the amount of the proceeds from the sale of the business with no need for furtherloan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, afterindexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.All figures are stated exclusive of value added tax (VAT).Required:(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) onwhich Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.(2 marks)
6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate valueof ￡124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company madea payment of ￡81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent ￡55,500 of theinsurance proceeds on restoring the property. ‘Hilltop’ was worth ￡269,000 following the restoration work. In July2006, Sergio and Gerard sold ‘Hilltop’ for ￡310,000.Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consistsof a pension of ￡9,900 and interest of ￡300 on savings of ￡7,600 in a bank deposit account. Sergio owns his homebut no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,such that on his death he will have a significant asset which can be sold and divided between the members of hisfamily.Gerard is 34 years old. He is employed by Fizz plc on a salary of ￡66,500 per year together with a performancerelated bonus. Gerard estimates that he will receive a bonus in December 2007 of ￡4,500, in line with previousyears, and that his taxable benefits in the tax year 2007/08 will amount to ￡7,140. He also expects to receivedividends from UK companies of ￡1,935 and bank interest of ￡648 in the tax year 2007/08. Gerard intends to setup a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes touse part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free sharesworth ￡2,100 each year. He will also purchase partnership shares worth ￡700 each year and, as a result, will beawarded matching shares (further free shares) worth ￡1,400.Required:(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the saleof ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receiptof the insurance proceeds have been submitted. (4 marks)
欧洲美元的年利率为15%，欧洲英镑的年利率为10%，即期汇率为E=$2.00/￡。如果12月期汇率不是$2.10/￡，而是$2.15/￡，套利者若要获利会如何操作。A．按E=$2.00/￡即期汇率买入英镑B．按$2.15/￡远期汇率卖出英镑C．按E=$2.10/￡远期汇率买入英镑D．按E=$2.00/￡即期汇率卖出英镑
14、欧洲美元的年利率为15%，欧洲英镑的年利率为10%，即期汇率为E=$2.00/￡。如果12月期汇率不是$2.10/￡，而是$2.15/￡，套利者若要获利会如何操作。A．按E=$2.00/￡即期汇率买入英镑B．按$2.15/￡远期汇率卖出英镑C．按E=$2.10/￡远期汇率买入英镑D．按E=$2.00/￡即期汇率卖出英镑