A.风险对策决策
B.实施决策
C.风险评价
D.风险识别
第1题
A.It’s a fine day today
B.It’s March
C.It’s Monday
D.It’s March 6
第2题
A.It's a fine day today
B.It's March
C.It's Monday
D.It's March 6
第3题
听力原文:What's the date today?
(12)
A.It's May 1st.
B.It's Monday.
C.It's five o'clock.
第4题
A.the fourth of may
B.the fourth May
C.May four
D.May the fourth
第5题
听力原文:Excuse me, what's the date today?
(4)
A.Nov. 15th.
B.New year's day.
C.Christmas day.
D.Friday.
第6题
- What day is today?
-__________.
A.It’s March 6
B. It’s a fine day today
C. It’s March
D. It’s Monday
第8题
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be £500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
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