When did Mr. Lincoln Harris begin his work in Florida Sugar Corporation?
A.In 2000
B.In 2001
C.In 2002
D.In 2003
When did Mr. Lincoln Harris begin his work in Florida Sugar Corporation?
A.In 2000
B.In 2001
C.In 2002
D.In 2003
(46)
Sam, who is aged 24 and single.
In November 2005 Stuart sold a house in Plymouth for £422,100. Stuart had inherited the house on the death of
his mother on 1 May 1994 when it had a probate value of £185,000. The subsequent pattern of occupation was as
follows:
1 May 1994 to 28 February 1995 occupied by Stuart and Rebecca as main residence
1 March 1995 to 31 December 1998 unoccupied
1 January 1999 to 31 March 2001 let out (unfurnished)
1 April 2001 to 30 November 2001 occupied by Stuart and Rebecca
1 December 2001 to 30 November 2005 used occasionally as second home
Both Stuart and Rebecca had lived in London from March 1995 onwards. On 1 March 2001 Stuart and Rebecca
bought a house in London in their joint names. On 1 January 2002 they elected for their London house to be their
principal private residence with effect from that date, up until that point the Plymouth property had been their principal
private residence.
No other capital disposals were made by Stuart in the tax year 2005/06. He has £29,500 of capital losses brought
forward from previous years.
Stuart intends to invest the gross sale proceeds from the sale of the Plymouth house, and is considering two
investment options, both of which he believes will provide equal risk and returns. These are as follows:
(1) acquiring shares in Omikron plc; or
(2) acquiring further shares in Omega plc.
Notes:
1. Omikron plc is a listed UK trading company, with 50,250,000 shares in issue. Its shares currently trade at 42p
per share.
2. Stuart and Rebecca helped start up the company, which was then Omega Ltd. The company was formed on
1 June 1990, when they each bought 24,000 shares for £1 per share. The company became listed on 1 May
1997. On this date their holding was subdivided, with each of them receiving 100 shares in Omega plc for each
share held in Omega Ltd. The issued share capital of Omega plc is currently 10,000,000 shares. The share price
is quoted at 208p – 216p with marked bargains at 207p, 211p, and 215p.
Stuart and Rebecca’s assets (following the sale of the Plymouth house but before any investment of the proceeds) are
as follows:
Assets Stuart Rebecca
£ £
Family house in London 450,000 450,000
Cash from property sale 422,100 –
Cash deposits 165,000 165,000
Portfolio of quoted investments – 250,000
Shares in Omega plc see above see above
Life insurance policy note 1 note 1
Note:
1. The life insurance policy will pay out a sum of £200,000 on the death of the first spouse to die.
Stuart has recently been diagnosed with a serious illness. He is expected to live for another two or three years only.
He is concerned about the possible inheritance tax that will arise on his death. Both he and Rebecca have wills whose
terms transfer all assets to the surviving spouse. Rebecca is in good health.
Neither Stuart nor Rebecca has made any previous chargeable lifetime transfers for the purposes of inheritance tax.
Required:
(a) Calculate the taxable capital gain on the sale of the Plymouth house in November 2005 (9 marks)
______ was in 2001 ______ I graduated from university.
A.That; that B.It; that C.That; when D.It; when
Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
On a November day in 1999, Frederick Miller, terminally ill with lung and brain cancer, ate a bowl of apple sauce laced with barbiturates (巴比委酸盐). Ninety minutes later, with his wife Nora by his side, the 52-year-old died peacefully.
That scene occurred in Portland, Oregon, where since 1997 it has been legal for a doctor to prescribe a fatal cocktail of drugs to patients who are terminally ill. But that law, the Death with Dignity Act, has been hotly debated for most of its existence. In 2001 John Ashcroft, then attorney-general of the United States, claimed that prescribing drugs to end life was not a "legitimate medical purpose". This started legal skirmishing (小冲突) that landed the Oregon law before the Supreme Court. But for the moment the option to take one's own life, with a doctor's help, stays open. On January 17th the Supreme Court ruled 6-3 that Oregon could keep its assisted-suicide law.
The decision depended largely on whether states or the federal government should control how doctors do their work. The majority of justices decided that states should. But for most people, including the dissenting (持不同意见的)judges, the legal technicalities were secondary to the bigger question of whether doctors ought to help people end their lives.
Opponents of Oregon's law insist that it is simply legalized murder. Others see the law as appropriate, even enlightened, giving dying patients a much-needed choice when heroic medical procedures cannot help. "It's not as if physician-assisted suicide isn't happening elsewhere in the country," says Timothy Quill, a doctor and professor at the University of Rochester in New York. "But in Oregon it's out in the open, so you don't have patients asking questions in secret, and doctors giving advice in secret."
Another supporter, Arthur Caplan, the director of the Center for Bioethics (生物伦理学) at the University of Pennsylvania, says there is no evidence that Oregon's law has been used to "kill" anyone: "Critics have been desperate to find someone who took fatal drugs and was imhalanced or not terminally ill but they haven't been able to." He points to the prudence exhibited by Oregonians, with only 238 people using prescribed drugs to end their lives.
For those who use Oregon's law and their survivors--such as Frederick Miller's widow, Nora the Death with Dignity Act simply makes sense. Her sister recently died of cancer in Florida, an experience more painful and emotionally wearing than Frederick's planned death. "When Rick died he was calm and comfortable," says Ms Miller, who now lives in Phoenix. "When he took the drugs his body was ready, and he fell deeply asleep almost immediately. I just hope I have that option, if I need it, when the time comes."
From the first paragraph we may infer that Frederick Miller ______.
A.ill with lung and brain cancer
B.ate a bowl of apple sauce laced with barbiturates
C.killed himself with his wife Nora's help
D.chose to take his own life peacefully
In most states the electors are chosen on a winner take all basis. That makes it【23】for one candidate to win【24】electors while getting less popular votes nationally than his【25】.
The【26】will meet in their respective states and vote for president and vice-president on December 18, 2000. The Constitution does not【27】the electors to vote for the candidates that they are pledged to, but they almost always do.【28】January 6, 2001, just two weeks before the【29】president and vice-president take office, the votes will be counted in Congress.
If no one gets a majority (more than half) of the electoral votes, at least 270 out of 538, the【30】will be chosen by Congress. The House of Representatives will choose (one vote per state) the president and the Senate will choose the vice-president. It’s not likely, but we could【31】end up with a president from one party and a vice-president from【32】.
In an extremely close election, all【33】of strange outcomes are possible. Will the【34】that most voters prefer be the next【35】? And when will we even know?
(41)
A.phoning
B.asking
C.wishing
D.electing
Although he has become rich, he is still very ______ of his money.[2001]
A.economic
B.thrifty
C.frugal
D.careful
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