(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

D．espite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

A．dvise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

[单选题]24． Peter _________in the afternoon on Sundays．A． does his homeworkB． does some readingC． watches TVD． plays games

[单选题]22．Rick is Peter’s __________ ．A． fatherB． brotherC． auntD． uncle

[单选题]What was Peter's job?A．A radio announcer.B．A bank employee.C．A car mechanic.D．A movie actor.

[单选题]25． Peter’s sister is_________A． CindyB． GraceC．AliceD． Maria

[单选题]回答下列各题：(S=Shopkeeper，P=Peter)S： ___56___P：I want to buy a notebook．S：The notebooks are overtllere．___57___P：The blue onelooks nice． ___58___S：Two yuan．P：That’s all right．___59___S： ___60___P：Thank you．56.__________A．I will take it． B．How much is it?C

[单选题]Peter’s jacket looked just the same as Jack’s, but it cost his.A． as much twice as B. twice as much asC． much as twice as D. as twice much as

[试题]Peter’s jacket looked just the same as Jack’s,but it cost his. A as much twice as B twice as much asC． much as twice as D as twice much as

[单选题]29． Mrs Collins is Peter’s________A．motherB．auntC．uncleD． sister

[单选题]____________[A] limited[B] committed[C] dedicated[D] confined

[单选题]Passage OneThe exact year of Christ's birth is not recorded, but the calendar began on the supposed date divides time into B.C. (before Christ) and A.D. (in the year of our Lord). Nor was the exact day of his birth known. For the first 300 years his