《中华人民共和国建筑法》规定，工程监理单位（），给建设单位造成损失的，应当承担相应的赔偿责任。

There has been a great increase in retail sales, ______？

A．does there

B．hasn't there

C．isn't there

D．isn't it

There has been a great increase in retail sales, ______ .

A．does there

B．isn't there

C．hasn't there

D．isn't it

year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid

￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that the

company will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.

(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this

end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales

director has stated that several of his staff, who are the main recipients of company cars, other than the directors,

are extremely unhappy with this proposal, perceiving it as downgrading their value and status.

The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives a

bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company

pays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running

costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,

because they are high mileage vehicles.

The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer

is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other

changes to Linden Limited’s company car policy or practice.

Required:

(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual

salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and

national insurance (NIC) savings arising. (9 marks)

There has been a great increase in retail sales,______？

A．does there

B．isn't there

C．hasn't there

D．isn't it

There has been a great increase in retail sales, ______？

A．does there

B．isn't there

C．hasn't there

D．isn't it

There has been a great increase in retail sales, _____________ ？

[A] does there

[B]isn't there

[C] hasn't there

[D] isn't it

There has been a great increase in retail sales, ________？

A) does there

B) isn’t there

C) hasn’t there

D) isn’t it

What is suggested about the marketing department？

A．It works on the 4th floor.

B．It has merged with the sales team.

C．Its Internet service was installed recently.

D．Its manager requested some IT work.

I suggested that he (call) _______ on the director a week later.

A new movie can't be shot if ______.

A．the proper setting is not arranged

B．the director has ordered "Quiet on the set!"

C．the viewers haven't arrived

D．the viewers haven't got some very distinct impressions on the setting