He has been ___ Jane for six months.
A.courting
B.court
C.courted
D.be court
![](https://lstatic.shangxueba.com/sxbcn/h5/images/tips_org.png)
A.courting
B.court
C.courted
D.be court
第1题
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)
第2题
Write a memo in traditional format according to the following situation.
Jane Simmons, Personnel Manager of Alpha Electronics, 80--90 Zeus Street, Manchester 0073 6LP, says to you, "Will you write a for me to Simon Clark, my deputy, please?
When he returns from holiday next Monday I shall be starting a three-day conference at Harogate. Ask him to interview the low candidates for the clerical vacancy in the Mailing Section on Monday, starting at 2:30 p. m. lie should make an appointment if there is a suitable candidate. The candidates have been invited for interview and their application forms and references are in the middle drawer of my desk. I’ll leave my desk keys with you. On Tuesday at loam. Gerry Rhodes, the Union Rep, has an appointment to see me. If Simon I can deal with whatever he wants, I shall be grateful. If not, I'll make another appointment to see Gerry when I'm back on Tuesday."
第4题
A、was just married to
B、had just married with
C、has just been married to
D、just has been married to
第5题
A、have
B、has
C、had
D、has been
第6题
A.He prefers to wear jeans with a larger waist.
B.He has been extremely busy recently.
C.He has gained some weight lately.
D.He enjoyed going shopping with Jane yesterday.
第7题
A.George Bernard Shaw
B.Charles Dickens
C.Thomas Hardy
D.Jane Austen
第8题
A.did what required her
B.has done what required her
C.has done what was required of her
D.does what is required her
第9题
听力原文:M: So, Jane, how long have you been an author?
W: Well, Tom, I didn't start writing until I was in my thirtieth, and I'm over seventy now. So goodness, I must have been writing for about forty years.
How long has the woman been an author?
A.About 30 years.
B.About 40 years.
C.About 60 years.
D.About 70 years.
第10题
听力原文:W: Wake up, Erik, time to rise and shine.
M: Ha, oh, hi, Jane, I must have fallen asleep while I was reading.
W: You and everyone else. It looks more like a campground than a library.
M: Well, the dorm's too noisy to study in, and I guess this place is too quiet.
W: Have you had any luck finding a topic for your paper?
M: No, Prof. Grant told us to write about anything in cultural anthropology. For once I with she had not given us so much of a choice.
W: Well, why not write about the ancient civilizations of Mexico. You seem to be interested in that part of the world.
M: I am, but there is too much material to cover. I'll be writing forever, and Grant only wants five to seven pages.
M: So then limit it to one region of Mexico, say the Uka town. You've been there and you said it's got lots of interesting relics.
M: That's not a bad idea. I brought many books and things back with me last summer, that would be great resource material, now if I can only remember where I put them.
Why has the woman come to talk to the man?
A.To discuss his trip to Mexico.
B.T0 bring him a message from Professor Grant.
C.To ask for help with an anthropology assignment.
D.To see what progress he's made on his paper.
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