(As it is now)
Maelle and Gerard, both engineers, are competent, loving parents.
Maelle and Gerard are both competent, both loving parents, both engineers.
Maelle and Gerard are both: competent, loving parents, engineers.
Maelle and Gerard are both loving and competent parents and engineers.
第1题:
6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate value
of £124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company made
a payment of £81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent £55,500 of the
insurance proceeds on restoring the property. ‘Hilltop’ was worth £269,000 following the restoration work. In July
2006, 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 consists
of a pension of £9,900 and interest of £300 on savings of £7,600 in a bank deposit account. Sergio owns his home
but 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 his
family.
Gerard is 34 years old. He is employed by Fizz plc on a salary of £66,500 per year together with a performance
related bonus. Gerard estimates that he will receive a bonus in December 2007 of £4,500, in line with previous
years, and that his taxable benefits in the tax year 2007/08 will amount to £7,140. He also expects to receive
dividends from UK companies of £1,935 and bank interest of £648 in the tax year 2007/08. Gerard intends to set
up a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes to
use 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 shares
worth £2,100 each year. He will also purchase partnership shares worth £700 each year and, as a result, will be
awarded 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 sale
of ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receipt
of the insurance proceeds have been submitted. (4 marks)

第2题:
A、The both of his
B、The both his
C、His both
D、Both of his
第3题:
I think I am()for this position.
A. complete
B. confident
C. competent
第4题:
第5题:
第6题:
第7题:
(as it is now)
It is the surprising fact that incentive don’t always work like they’re supposed to.
What is surprising, incentives don’t always work like they should.
Incentives don’t always work as they should, it is surprising.
Surprisingly, incentives don’t always work as they should.
第8题:
Containers
Trucks
Machinery
Clamps
第9题:
available
sufficient
efficient
effective
第10题:
(As it is now)
They are saying that it is
For example, it is, these scientists say,
These scientists believe we adopt superstitions
Furthermore, the scientists say it is
第11题:
his being unable to provide competent daytime services
his ability to provide competent daytime services was discredited
his qualification as a doctor was suspected
his NHS practice is no more than a cheat to the patients
第12题:
manipulate
implement
oscillate
isolate
第13题:
(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.
You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both
the value and timing of amounts received by Gerard and include relevant supporting calculations.
(5 marks)
Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout
this question.
第14题:
A、were both womens
B、both were women-driver
C、both were women drivers
D、were both women-drivers
第15题:
第16题:
第17题:
第18题:
第19题:
(As it is now)
When he was Lisa, Reynolds found that it was a second-class existence for a woman seeking work in the world.
Although as Lisa, Reynolds felt it is a second-class world to be a woman looking for a job.
Reynolds as Lisa experienced the second-class world of female job applicants.
In Reynolds’s opinion, he felt as Lisa that it is a second-class world for female job applicants.
第20题:
(as it is now)
the qualifications and skills of the candi- dates, but instead
what kinds of qualifications and skills the candidates might have, they instead
the qualifications and skills of the candi- dates, they
what are the qualifications and skills of the candidates, they instead
第21题:
(as it is now)
the process of choosing a homecoming queen
that of choosing a homecoming queen
The way you choose a homecoming queen
choosing a homecoming queen
第22题:
(As it is now)
Safe but not boring. A good combination.
It’s safe but not boring, which is a good combination.
It’s safe but not boring; therefore it was a good combination.
Safe but not boring and a good combination.
第23题:
had a lawful lover
was an illegal writer
used to be a lawyer
was a competent doctor