(ii) Write a letter to Donald advising him on the most tax efficient manner in which he can relieve the loss
incurred in the year to 31 March 2007. Your letter should briefly outline the types of loss relief available
and explain their relative merits in Donald’s situation. Assume that Donald will have no source of income
other than the business in the year of assessment 2006/07 and that any income he earned on a parttime
basis while at university was always less than his annual personal allowance. (9 marks)
Assume that the corporation tax rates and allowances for the financial year 2004 and the income tax rates
and allowances for 2004/05 apply throughout this question.
Relevant retail price index figures are:
January 1998 159·5
April 1998 162·6
第1题:
Part A
Directions:
You heard that one of your friends has been accepted by a foreign university. Write a letter of congratulations including (1) your congratulations; (2) some advice; (3) reminding him to keep in touch with you. You should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.
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Dear Sun Xiang,
I was delighted to hear that you have been accepted by Oxford University. I would like to extend my warmest congratulations to you.
It will be a new life for you. I admire you so much. Life abroad is very different, so you should try to accustom yourself to it as soon as possible. I believe that you will achieve a lot in your future study.
When you get there, write to me and let me know about your life there. We should not be separated by distance, should we?
Yours truly,
Li Ming
第2题:
Part A
51.Directions:
Your friend Steven and Jenny have just had a new baby boy. Please write a letter to congratulate them. You should write about 100 words on ANSWER SHEET II. Do not sign your own name at the end of the letter. You do not need to write the address. ( 10 points )
第3题:
Directions:
Restrictions on the use of plastic bags have not been so successful in some regions. “White pollution ”is still going on. Write a letter to the editor(s) of your local newspaper to
1)give your opinions briefly and,
2) make two or three suggestions
You should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.(10 points)
AMPLE:
Dear Editor(s),
I am writing this letter to draw your attention on “plastic pollution”. Though regulations that ban the free usage of plastic shopping bags have been put into effect,what is happening in some areas is less-than-satisfactory.
How to solve this problem effectively has become a hot issue among many people in recent years. As for me, I would like to make several suggestions. On the one hand, the governments should set up rules and regulations to control the productivity and circulation of the plastic bags. On the other hand, people should realize the significance of protecting our environment and not use too many plastic bags.
I would be greatly appreciated if you take my suggestions into consideration. And I sincerely hope that your Newspaper could help to solve the problem.
Yours faithfully,
Li Ming
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第13题:
Part A
51. Directions:
You have just received a letter from a company, which replied your application for a job and asked you to go to the interview on August 30. Please write a reply which is about 100 words on ANSWER SHEET II. Do not sign your own name at the end of the letter. You do not need to write the address. ( 10 points)
第14题:
Part A
51. Directions:
You are preparing to ask for some help from your teacher, write a letter that:
1) detail what you want him or she does for you,
2) express your thanks to your teacher,
You should write about i00 words on ANSWER SHEET II. Do not sign your own name at the end of the letter. You do not need to write the address.
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