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(c) For commercial reasons, Damian believes that it would be sensible to place a new holdi

(c) For commercial reasons, Damian believes that it would be sensible to place a new holding company, Bold plc,

over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing

Linden Limited shares in exchange for the issue of its own shares.

If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the

amount that will be charged for these services is yet to be determined.

Required:

(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares

in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be

satisfied if an immediate charge to tax is to be avoided. (4 marks)

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第1题

Historic Downtown Hastings, MinnesotaEarly businesses in Hastings were located along the r

Historic Downtown Hastings, Minnesota

Early businesses in Hastings were located along the rail line. By 1908 the downtown was beginning to take on an aura of permanency, with brick buildings and important businesses such as a bank, hotel and general store.

These commercial buildings have been turned into fashionable clothing stores and cafes. Today, the Emerald clothing shop and the Miramax Cafe are two of beautifully preserved storefronts that attract hundreds of visitors daily.

In addition to great shopping and delicious food, the Hastings Theater, which has just re-opened after a major renovation project, is located here. The Museum of Photography will open this fall, bringing more of the arts to historic Hastings.

Call the Hastings Theater at (717) 334-6120 for information about show schedules and prices.

What is the purpose of this brochure?

A.To give the history of the city of Hastings

B.To encourage people to visit Hastings

C.To announce the opening of several new stores

D.To compare different architecture styles

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第2题

确定一下各个文献书目信息的iPAC作者关键词字段的检索项: ① Qian Yingyi. The Institutional Foundations

确定一下各个文献书目信息的iPAC作者关键词字段的检索项:

① Qian Yingyi. The Institutional Foundations of China's Market Transition[C]. William S M ed. , Proceedings of the World Bank's Annual Conference on Development Economics, April 28 - 30, 1999 Washington, D. C. (New York: Wiley, 1999 ), 135 -146

② Sutcliffe JR. Smith. Empirical studies in multimedia information retrieval[C]. Maybury M Ted. , Current Studies on Information Retrieval and Database Technology. AAAI Press, Menlo Park,C A. 263 - 265

③ Abbey R, Richards M. A practical approach to commercial conveyancing & property [M]. Oxford University Press, 2003

④ Steffensmeier D. Making sense of recent U. S. movies trends, 1980 to 1998. Age composition effects and other explanations [C]. Selliseds T. The 21st century's movies art: research and perspective, Baltimore, MD: Williams & Wilkins, 1992:77 - 88

⑤ Ballard D. An Introduction to Natural Computing [M], MIT Press, Cambridge, MA,1999

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第3题

Commercial L/C
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第4题

商业发票的英语拼写正确的是()

A.COMMERCIAL CARD

B.COMMERCIAL INVOICE

C.BUSINESS CARD

D.BUSINESS INVOICE

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第5题

A.publicB.confidentialC.openD.commercial

A.public

B.confidential

C.open

D.commercial

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第6题

【单选题】商业发票的英语拼写正确的是()

A.COMMERCIAL CARD

B.COMMERCIAL INVOICE

C.BUSINESS CARD

D.BUSINESS INVOICE

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第7题

It will take at least three weeks.()

A.When did you finish our TV commercial?

B.How soon will you finish our TV commercial?

C.How long did you finish our TV commercial?

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第8题

【单选题】他对全球商业发展感兴趣。

A.He is interested with the global commercial development.

B.He is interested at the global commercial development.

C.He is interested in the global commercial development.

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第9题

他对全球商业发展感兴趣

A.He is interested with the global commercial development.

B.He is interested at the global commercial development.

C.He is interested in the global commercial development.

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第10题

The () purpose of the 7-day vacations is to relax.

A.commercial

B.emotional

C.proposal

D.essential

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第11题

It will take at least three weeks.()

A.When will you finish our TV commercial?

B.How long did you finish our TV commercial?

C.How soon will you finish our TV commercial?

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