____does Jane write to herparents? Once a weekA.How seldomB.How oftenC.How longD.How soon

6 Charles and Jane Miro, aged 31 and 34 years respectively, have been married for ten years and have two children

aged six and eight years. Charles is a teacher but for the last five years he has stayed at home to look after their

children. Jane works as a translator for Speak Write Ltd.

Speak Write Ltd was formed and began trading on 6 April 2006. It provides translation services to universities. Jane,

who ceased employment with Barnham University to found the company, owns 100% of its ordinary share capital

and is its only employee.

Speak Write Ltd has translated documents for four different universities since it began trading. Its biggest client is

Barnham University which represents 70% of the company’s gross income. It is estimated that the company’s gross

fee income for its first 12 months of trading will be ￡110,000. Speak Write Ltd usually agrees fixed fees in advance

with its clients although it charges for some projects by reference to the number of days taken to do the work. None

of the universities makes any payment to Speak Write Ltd in respect of Jane being on holiday or sick.

All of the universities insist that Jane does the work herself. Jane carries out the work for three of the universities in

her office at home using a computer and specialised software owned by Speak Write Ltd. The work she does for

Barnham University is done in the university’s library on one of its computers as the documents concerned are too

delicate to move.

The first set of accounts for Speak Write Ltd will be drawn up for the year ending 5 April 2007. It is estimated that

the company’s tax adjusted trading profit for this period will be ￡52,500. This figure is after deducting Jane’s salary

of ￡4,000 per month and the related national insurance contributions but before any adjustments required by the

application of the personal service companies (IR 35) legislation. The company has no other sources of income or

capital gains.

Jane has not entered into any communication with HM Revenue and Customs (HMRC) with respect to the company

and wants to know:

– When the corporation tax computation should be submitted and when the tax is due.

– When the corporation tax computation can be regarded as having been agreed by HMRC.

Charles and Jane have requested a meeting to discuss the family’s finances. In particular, they wish to consider the

shortfall in the family’s annual income and any other related issues if Jane were to die. Their mortgage is covered

by a term assurance policy but neither of them have made any pension contributions or carried out any other long

term financial planning.

Jane has estimated that her annual after tax income from Speak Write Ltd, on the assumption that she extracts all of

the company’s profits, will be ￡58,000. Charles owns two investment properties that together generate after tax

income of ￡8,500. He estimates that he could earn ￡28,000 after tax if he were to return to work.

The couple’s annual surplus income, after payment of all household expenditure including mortgage payments of

￡900 per month, is ￡21,000. Charles and Jane have no other sources of income.

Required:

(a) Write a letter to Jane setting out:

(i) the arguments that HMRC could put forward, based only on the facts set out above, in support of

applying the IR 35 legislation to Speak Write Ltd; and

(ii) the additional income tax and national insurance contributions that would be payable, together with

their due date of payment, if HMRC applied the IR 35 legislation to all of the company’s income in

2006/07. (11 marks)

He will write to me as soon as he()home.

A. will have returned

B. returns

C. will return

Once you have finished the design, you may have a whole week.

A.off

B.down

C.in D.up

A.While

B.As soon as

C.As

D.Once

I go to see my grandparents once ( )week with my parents.

A. the

B. /

C. a

此题为判断题(对，错)。

What would someone learn from this text?( )

A．How to make a lot of money．

B． How to write a book about business．

C． What the book is about．

D． What the writer"s family is like．

Thousands of lives will be ________ if help does not arrive in the city soon.

A at stake

B at ease

C at random

D at hand

I have an English class once a week. 翻译

Your network contains a Windows Server Update Services (WSUS) server. All computers on the network are configured to download and install updates once a week.You need to deploy a critical update to a WSUS client as soon as possible.Which command should you run？（）

A. dism.exe /online /check-apppatch

B. gpupdate.exe /force

C. secedit.exe /refreshpolicy

D. wuauclt.exe /detectnow

A.How soon

B.How often

C.How many times

D.How long

什么情况下必须运行lilo

A.once a day from cron

B.once a week from cron

C.after installing a new kernel

D.after installing a new module

A、wish

B、hope

C、want

D、need