题目详情:

[单项选择] We are all conditioned by the way we are brought up. Our values are determined by our parents, and in a larger sense, by the culture in which we live. The Chinese, for example, are not accustomed to the drinking of milk, and may actually become sick if they are compelled to drink a glassful of the beverage. Americans, on the other hand, thrive on milk, although they have many taboos of their own. Some years ago I gave a dinner party during which I served a delicious hors d’’oeuvre filled with a meat that tasted somewhat like chicken. My guests wondered what the meat was, but I refused to tell them until they had eaten their fill. I then explained that they had just dined on the flesh of freshly killed rattlesnake. The reaction was nausea--and in some cases violent vomiting. If I had served rattlesnake to a Chinese, he would doubtless had requested a second helping, for in China the dish is considered a delicacy. Another interesting case is the young man I met recently in New
A. he could not speak English
B. he had been reared in Japan by American missionaries
C. his parents were Japanese
D. his outlook was Japanese

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[多项选择]James is about to be made redundant by Quark Ltd. He is seeking advice on the taxation of his redundancy payment
and on the sale of shares acquired via an approved share incentive plan. He intends to form Proton Ltd, which is
expected to be treated as a personal service company, and wants to know how much better or worse off he will be
as compared to the job he is about to lose.
The following information has been obtained from a meeting with James.
James - Income, national insurance and capital gains tax position:
- James is paid a salary of ￡70,000 per year by Quark Ltd.
- He is not contracted out of the State Second Pension.
- He has no income other than that from Quark Ltd and Proton Ltd in the tax year 2012/13.
- He withdrew shares from the Quark Ltd approved share incentive plan on 1 September 2012.
- His disposal of the shares in Quark Ltd is his only disposal for the purposes of capital gains tax in the tax<
A. 3,000
B. Travelexpenses reimbursed to James
C. 1,500
D. Dividendspaid to James
E. 18,000
F. 1
G. Whereapplicable, the above amounts are stated excluding value added tax (VAT).
H. 2
I. Thetravel expenses are those which will be necessarily incurred by James in performing the work for Quark
J. Ltd and the other customers of Proton Ltd.
K. (a) Identify the income tax, national insurance contribution and capital gains tax implications, if any, of the
L. withdrawal and subsequent sale of the shares in Quark Ltd, the redundancy payment and the payment in lieu
M. of notice.
N. (b) (i) Prepare calculations to determine the effect on James’s annual income, after deduction of all taxes, of
O. workingfor Proton Ltd rather than Quark Ltd.
P. (ii) Calculate the effect on James’s annual income, after deduction of all taxes, if the income of Proton
Q. Ltdwere not regarded as being in respect of relevant engagements.
R. (c) Give three examples of specific contractual arrangements that would assist in arguing that the relationships
S. between Proton Ltd and its customers do not amount to relevant engagements such that they would no
T. longer be covered by the personal service company (IR35) legislation. Assume that the tax rules and rates for 2011/12 continue to apply in subsequent years.