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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)

提问人:网友xmut_lb 发布时间:2022-01-07
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第1题
A—draft B—Government BillC—law enforcement D—clauseE—legislation F—legality, lawfulnessG—o

A—draft B—Government Bill

C—law enforcement D—clause

E—legislation F—legality, lawfulness

G—offender H—trademark law

I—constitutional law J—contract law

K—administrative law L—civil law

M—commercial law, mercantile law N—international law

O—labor laws P—civil suit law, code of civil law

Q—criminal law R—copyright law

S—civil rights T—human rights, rights of man

51. ()政府议案 ()人权

52. ()罪犯 ()著作权法

53. ()刑事诉讼法 ()民事诉讼法

54. ()法案,草案 ()商法

55. ()民事权利,公民权利 ()法律的实施

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第2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3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4题
听力原文:A recent report has shown that here in the United States, we've experienced the r

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(33)

A.Which days people should work.

B.How the week is divided into days.

C.Which day begins the week.

D.How many weeks there are in a month.

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第5题
Commercial L/C
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第6题
China Merchants Bank is a kind of ______、

A、state-owned commercial bank

B、joint-equity commercial bank

C、local commercial bank

D、central commercial bank

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第7题
A.nationalB.publicC.commercialD.local

A.national

B.public

C.commercial

D.local

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第8题
_________ [A] business [B] commercial [C] trading [D] exchanging

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第9题
商业的;商业广告()

A.commercial

B.financial

C.professional

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第10题
Irrevocable documentary credit Number: LC123-268866 Date: January 2,2003 Date and

Irrevocable documentary credit

Number: LC123-268866

Date: January 2,2003

Date and place of expiry : February 20, 2003 China

Advising bank: Bank of China

Beneficiary: China AAA import and export corp.

Applicant: Japan BBB corp.

Shipment from: Shanghai to Kobe,Japan not later than February 10,2003

Partial shipments: Not allowed

Transshipment: Not allowed

Description of goods: 100% Cotton Towel as per S/C No. CH2006

Total amount: USD10000 (SAY US DOLLARS TEN THOUSANDS ONLY)

Total quantity: 40000 pieces packing in 200 Cartons

Total gross weight: 20000 KGS

Total measurement: 29CBM

Price term: CIF Kobe,Japan

Following documents required:

+Signed commercial invoice in triplicate

+Packing list in triplicate

+Full set of clean on board ocean bill of lading made out to order of shipper and endorsed in blank and marked “freight prepaid” and notify applicant.

+Insurance Policy in duplicate for full CIF value plus 10% covering Ocean Marine Cargo Clauses All Risks and War Risk Clauses of The People’s Insurance Company of China and stating claims payable in Kobe, Japan in the currency of the credit.

Information:

Ocean Vessel: “Blue sky” Voy. No.: 003E

B/L No. 0028

Container No.: COSU8001215

Marks & Nos: CT KOBE NO.1-200

_________________________________

D/R No:

Shipper

(1)______________________________

集装箱货物托运单

货主留底

Consignee

(2)______________________________

Notify Party

(3)______________________________

Pre-carriage by Place of Receipt

_________________________________

Ocean Vessel Voy. No. Port of Loading

(4)_________(5)_________(6)_________

Port of Discharge Place of Delivery Final Destination for

Merchant’s Reference

(7) Container No. Seal No. No. of containers Kind of Packages: Gross Weight Measurement

Marks & Nos or P’kgs Description of Goods

(8)_________(9)________(10)________(11)________20000 KGS 29CBM

TOTAL NUMBER OF

CONTAINERS OR PACKAGES SAY ONE CONTAINER ONLY

(IN WORDS)

FREIGHT & CHARGES Revenue Tons Rate Per Prepaid Collect

(12)_________________________________

Ex. Rate. Prepaid at Payable at Place and date of Issue

_________________________________

Total Prepaid No. of Original B(s)/L

THREE _________________________________ Service Type on Receiving

□- CY, □- CFS, □-DOOR Service Type on Delivery

□-CY, □-CFS, □-DOOR Reefer Temperature Required F ℃ TYPE

OF

GOODS □ Ordinary, □ Reefer, □ Dangerous, □ Auto 危险品 Class

Property

IMDG Code Page

UN No. □ Liquid □ Live Animal □ Bulk □_____

可否转船:(13) 可否分批:(14) 装 期:(15) 有效期:February 20, 2003 China 金 额: 制单日期:

CHINA AAA IMP. & EXP. COP.

18 ZHONG SHAN ROAD, SHANGHAI, CHINA

COMMERCIAL INVOICE

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