第1题：
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000
(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales
will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of
￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
第2题：
Mrs. Tailor stopped sweeping when____
A. her front steps were clean
B. she noticed the children in the tree
C. she was ready to take a flight
D. she heard the hen cackling
第3题：
此题为判断题(对，错)。
第4题：
27． Ann-s mother died ____________ ．
A． before she was born
B． after she was born
C． when she grew up
D． when her sister was born
第5题：
How did Christy McKinley know Ms. Schatzman's opinion of the chi tea?
A．She met her in the shop.
B．She heard her telling others.
C．She talked to her on the phone.
D．She went to her office to deliver the tea.
第6题：
Goldie rushed off to a farmhouse one day because she ________ .
A. saw her puppies
B. heard familiar barkings
C. wanted to leave the author
D. found her way to her old home
第7题：
A、or that she would raise her price
B、or that she will raise her price
C、or that she raises her price
D、and raises her price
第8题：
A. it
B. which
C. this
D. that
第9题：
Passage Five
Helen Keller was born a healthy normal child in Alabama in 1880. However, an illness with a high fever struck her when she was still a child. She became deaf, blind, and unable to speak. For little Helen, the world was suddenly a dark and frightening place. She was wild and stubborn. everal years later a miracle came into Helen's life when Anne Sullivan, a strong and loving person, became Helen's teacher. Miss Sullivan's teaching changed the child into a responsible human being. Through her help Helen Keller learned to communicate with those around her, and as she grew older, others benefited from her unique insights and courage. Miss Keller died in 1968, but her spirit lives on. It lives on in her articles and books and in the stories of people who were fortunate enough to meet her during her lifetime.
51. Why was Helen Keller blind, deaf and unable to speak?
A. Because she'd been born that way.
B. Because a horse had kicked her.
C. Because she'd had a very high fever.
D. Because she'd had a bad fall.
答案为 C。根据题干找到第二句，However，an illness with a high fever struck her 作出该项选择。
第10题：
A vessel is "in sight" of another vessel when ______.
A.she can be observed by radar
B.she can be observed visually from the other vessel
C.she can be plotted on radar well enough to determine her heading
D.her fog signal can be heard