According to Simon, what kind of job has more pleasant future？

According to Simon, what kind of job has a pleasant future？

A．Computing

B．Banking

C．Language studies/teaching

According to Simon, what is the influence of bad manners on people？

A．People do not feel a big deal.

B．People feel rather humiliated.

C．People feel shocked and hurt.

D．People feel angry and exasperate

According to Simon, which of the following is NOT the purpose in keeping table manners？

A．To share food.

B．To reduce violence.

C．To bring about comfort.

D．To show off cultivation.

According to Simon, what is the truth concerning numerous rules of dos and don'ts？

A．They indicate class and status.

B．They are trip-wires for everybody.

C．They should be known by all.

D．They are complicated and dull.

According to the Newsweek Poll,______.

A．Robin Simon's finding was too surprising to believe

B．no parents admitted having a child made their life less enjoyable

C．half Americans agreed adding a child has a positive effect on happiness levels

D．16% of Americans said having a child was harmful to parents' relationship

What can we know about Peter according to the message？

A．He lives in New York.

B．He has more than one kid.

C．He's got promoted.

D．He is Simon's boss.

A．make clear all the detailed customs

B．be curious and asking questions

C．remember the fundamentals

D．seek ways to defuse conflict

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."

Simon then renovated the house at a cost of ￡50,600, with the renovation being completed on 10 August 2008. He immediately put the house up for sale, and it was sold on 31 August 2008 for ￡260,000. Legal fees of ￡2,600 were paid in respect of the sale.

Simon fi nanced the transaction by a bank loan of ￡150,000 that was taken out on 1 May 2008 at an annual interest rate of 6%. The bank loan was repaid on 31 August 2008.

Simon had no other income or capital gains for the tax year 2008–09 except as indicated above.

Simon has been advised that whether or not he is treated as carrying on a trade will be determined according to the six following ‘badges of trade’:

(1) Subject matter of the transaction.

(2) Length of ownership.

(3) Frequency of similar transactions.

(4) Work done on the property.

(5) Circumstances responsible for the realisation.

(6) Motive.

Required:

(a) Briefl y explain the meaning of each of the six ‘badges of trade’ listed in the question.

Note: You are not expected to quote from decided cases. (3 marks)

(b) Calculate Simon House’s income tax liability and his Class 2 and Class 4 national insurance contributions for the tax year 2008–09, if he is treated as carrying on a trade in respect of the disposal of the freehold house.(8 marks)

(c) Calculate Simon House’s capital gains tax liability for the tax year 2008–09, if he is not treated as carrying on a trade in respect of the disposal of the freehold house. (4 marks)