The Puritans suspected James I of England being a secret()because of his pro-Spanish foreign policy and his son.s Spanish marriage alliance.
第1题:
Wu Hua had a question to ask his foreign teacher. He went to Professor James's place.After he got the answer, he got up to leave.Wu:()
A、Well, that's clear, thank you very much.
B、Well, I've got to go now.
C、Ok. Thanks.
D、I'm afraid I must go now.
第2题:
Why does common man in England seem to be as accurate-or as inaccurate-as the weatherman in his prediction?
A.Because the weather in English is SO variable.
B.Because the common man in England has as much knowledge about weatheras the weatherman.
C.Because by lunch time there could be thunder and lightening in England
D.Because English weather always defies forecast
第3题:
第4题:
第5题:
第6题:
Which of the following statements is NOT true?()
AThe Puritans believed that the Reformation had gone too far.
BThe Puritans became very powerful in Parliament.
CThe Puritans were very happy when they heard that James had become king of England.
DThe Puritans called for a purer form of worship.
第7题:
When William I died in Normandy in()he left England to his second son William.
A1100
B1153
C1087
D1135
第8题:
James VI of Scotland succeeded Elizabeth I and became James I of England in()
第9题:
objection
defect
obstacle
depression
第10题:
Buddhist
Catholic
Protestant
Muslim
第11题:
To suggest that he had to write in order to make a living
To suggest that he became a writer because of his father’s influence
To provide the background and cultural context for his literary work
To provide evidence that his literary genius was present when he was a child
To explain his opposition to Catholicism and socialism in his later life
第12题:
1100
1153
1087
1135
第13题:
James died on 22 January 2015. He had made the following gifts during his lifetime:
(1) On 9 October 2007, a cash gift of £35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.
(2) On 14 May 2013, a cash gift of £420,000 to his daughter.
(3) On 2 August 2013, a gift of a property valued at £260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to £310,000.
On 22 January 2015, James’ estate was valued at £870,000. Under the terms of his will, James left his entire estate to his children.
The nil rate band of James’ wife was fully utilised when she died ten years ago.
The nil rate band for the tax year 2007–08 is £300,000, and for the tax year 2013–14 it is £325,000.
Required:
(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)
(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)
(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.
Notes:
1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.
2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)
(a) James – Inheritance tax arising on death
Lifetime transfers within seven years of death

The personal representatives of James’ estate will be responsible for paying the inheritance tax of £348,000.
Working – Available nil rate band

(b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.
(c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.
(2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.
(3) James therefore saved inheritance tax of £20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.
第14题:
Maritime Declaration of Health is generally prepared by the Master ______.
A.when his vessel is arriving at a foreign port
B.when his vessel is leaving a foreign port
C.after his vessel has left a foreign port
D.after his vessel has arrived at a port
第15题:
第16题:
第17题:
James VI of Scotland succeeded Elizabeth I and became James I of England in()
A1601
B1603
C1615
D1625
第18题:
The Puritans suspected James I of England being a secret()because of his pro-Spanish foreign policy and his son.s Spanish marriage alliance.
ABuddhist
BCatholic
CProtestant
DMuslim
第19题:
Which of the following statements is NOT true?()
第20题:
1601
1603
1615
1625
第21题:
The Puritans believed that the Reformation had gone too far.
The Puritans became very powerful in Parliament.
The Puritans were very happy when they heard that James had become king of England.
The Puritans called for a purer form of worship.
第22题:
becoming a professional writer was his goal.
he had something secret in his heart.
learning to write was his childhood dream.
people blamed him for his laziness.
第23题:
he realized he could find no other woman better
he was afraid that the woman might leave him
he was eager to visit Switzerland with the woman
he could finally overcome his fear for marriage