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2 Assume that today’s date is 1 July 2005.
Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004
and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he
has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.
Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price
of ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free
petrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.
Jan’s other 2004/05 income comprises:
￡
Dividend income from UK companies (cash received) 3,240
Interest received on an ISA account 230
Interest received on a UK bank account 740
Interest remitted from an offshore account (net of 15% withholding tax) 5,100
Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598
The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted other
Portuguese rental income arising in the year, totalling a further ￡1,500 (gross).
Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house
to buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. It
would be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first six
months. All other bills will be paid by Jan.
Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He
has held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, a
bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders
have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:
– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and
– 25p cash per share
Required:
(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
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更多 “ 2 Assume that today’s date is 1 July 2005.Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, hehas forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list priceof ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Freepetrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.Jan’s other 2004/05 income comprises:￡Dividend income from UK companies (cash received) 3,240Interest received on an ISA account 230Interest received on a UK bank account 740Interest remitted from an offshore account (net of 15% withholding tax) 5,100Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted otherPortuguese rental income arising in the year, totalling a further ￡1,500 (gross).Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a houseto buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. Itwould be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first sixmonths. All other bills will be paid by Jan.Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. Hehas held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, abonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholdershave received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and– 25p cash per shareRequired:(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks) ” 相关考题
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2 Graeme, aged 57, is married to Catherine, aged 58. They work as medical consultants, and both are higher ratetaxpayers. Barry, their son, is aged 32. Graeme, Catherine and Barry are all UK resident, ordinarily resident anddomiciled. Graeme has come to you for some tax advice.Graeme has invested in shares for some time, in particular shares in Thistle Dubh Limited. He informs you of thefollowing transactions in Thistle Dubh Limited shares:(i) In December 1986, on the death of his grandmother, he inherited 10,000 ￡1 ordinary shares in Thistle DubhLimited, an unquoted UK trading company providing food supplies for sporting events. The probate value of theshares was 360p per share.(ii) In March 1992, he took up a rights issue, buying one share for every two held. The price paid for the rightsshares was ￡10 per share.(iii) In October 1999, the company underwent a reorganisation, and the ordinary shares were split into two newclasses of ordinary share – ‘T’ shares and ‘D’ shares, each with differing rights. Graeme received two ‘T’ and three‘D’ shares for each original Thistle Dubh Limited share held. The market values for the ‘T’ shares and the ‘D’shares on the date of reorganisation were 135p and 405p per share respectively.(iv) On 1 May 2005, Graeme sold 12,000 ‘T’ shares. The market values for the ‘T’ shares and the ‘D’ shares on thatday were 300p and 600p per share respectively.(v) In October 2005, Graeme sold all of his ‘D’ shares for ￡85,000.(vi) The current market value of ‘T’ shares is 384p per share. The shares remain unquoted.Graeme and Catherine have owned a holiday cottage in a remote part of the UK for many years. In recent years, theyhave used the property infrequently, as they have taken their holidays abroad and the cottage has been let out asfurnished holiday accommodation.Graeme and Catherine are now considering selling the UK country cottage and purchasing a holiday villa abroad.Initially they plan to let this villa out on a furnished basis, but following their anticipated retirement, would expect tooccupy the property for a significant part of the year themselves, possibly moving to live in the villa permanently.Required:(a) Calculate the total chargeable gains arising on Graeme’s disposals of ‘T’ and ‘D’ ordinary shares in May andOctober 2005 respectively. (7 marks)
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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 companyin Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from theAmerican company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany priorto 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 noticestipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYEfor 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 toinvest 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 Germantranslation 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 saleswill 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 upto 31 March 2006.Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT andis 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 ofassessment 2005/06, together with the basis on which her income and gains of that year will be subject toUK taxation. (3 marks)
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For this part, assume today’s date is 15 August 2005.5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business sellingcomputer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. Heoriginally intended to operate as a sole trader, but he has recently discovered that as an alternative, he couldoperate through a company. He has been advised that if this is the case, he can take a maximum gross salaryof ￡42,648 out of the company.Required:(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities hewill incur for the year ended 31 March 2007 trading under each of the two alternative businessstructures (sole trade/company). Your advice should be supported by calculations of disposable incomefor both alternatives assuming that in the company case, he draws the maximum salary stated.(7 marks)
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(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).Assume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks)
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4 Assume today’s date is 15 May 2005.In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. Hestarted trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win morecustomers. However, he was eventually successful, and the business subsequently made profits.The results for Bob’s business were as follows:Period Schedule D Case ITrading Profits/(losses)￡1 October 2001 – 30 April 2002 13,5001 May 2002 – 30 April 2003 (18,000)1 May 2003 – 30 April 2004 28,000Bob required funds to help start his business, so he raised money in three ways:(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bobstarted selling books from his collection. These had risen considerably in value and sold for between ￡150 and￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realisingchargeable gains totalling ￡23,720.(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600per year since he started this employment.Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these sharesin August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the companyhad gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the companyestimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.He has not yet received any money.Required:(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.Your advice should include reference to the badges of trade and their application to this case.(9 marks)
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6 Assume today’s date is 16 April 2005.Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interiordesign. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,who is 19, and Sally who is 17.As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part ofan approved share option scheme. The free shares were given to Henry on the same day.The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are notcapable of being exercised after 10 years from the date of grant. The company has been successful, and the currentvalue of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to paythem in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruitstaff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular sharescheme that is suitable for small, fast growing companies. He would like to obtain further information on how sucha scheme would work.Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believeshe should make sure that his wealth and family are protected. He is keen to find out what options he should beconsidering.Required:(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)
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(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adultlife, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to livein a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’sfees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is nolonger resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are heldat its offices in Cambridge.Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change oftax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend ofthe company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax doeshave to be paid, then Linden Limited could always bear the cost.Required:Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that thereis a UK tax liability the implications of the managing director’s suggestion. You are not required to considernational insurance (NIC) issues. (4 marks)
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6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice Co and pays income tax at thehigher rate.Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposedof the following assets:(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of theproperty in May 1995, and assigned the lease in May 2006 for ￡90,000.(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250on 14 March 2005.Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK basedmanufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also beinvited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investorsin the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in ScalarLimited, but does not know anything about the details of these reliefsAndrew’s employer, Bestadvice Co, is proposing to change the staff pension scheme from a defined benefit schemeto which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, towhich the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. Themajority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rateAndrew himself is less sure that the proposal is without merit.Required:(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.(2 marks)
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1 Alvaro Pelorus is 47 years old and married to Maria. The couple have two children, Vito and Sophie, aged 22 and19 years respectively. Alvaro and Maria have lived in the country of Koruba since 1982. On 1 July 2005 the familymoved to the UK to be near Alvaro’s father, Ray, who was very ill. Alvaro and Maria are UK resident, but not ordinarilyresident in the tax years 2005/06 and 2006/07. They are both domiciled in the country of Koruba.On 1 February 2007 Ray Pelorus died. He was UK domiciled, having lived in the UK for the whole of his life. For thepurposes of inheritance tax, his death estate consisted of UK assets, valued at ￡870,000 after deduction of allavailable reliefs, and a house in the country of Pacifica valued at ￡94,000. The executors of Ray’s estate have paidPacifican inheritance tax of ￡1,800 and legal fees of ￡7,700 in respect of the sale of the Pacifican house. Ray leftthe whole of his estate to Alvaro.Ray had made two gifts during his lifetime:(i) 1 May 2003: He gave Alvaro 95 acres of farm land situated in the UK. The market value of the land was￡245,000, although its agricultural value was only ￡120,000. Ray had acquired the land on1 January 1996 and granted an agricultural tenancy on that date. Alvaro continues to own theland as at today’s date and it is still subject to the agricultural tenancy.(ii) 1 August 2005: He gave Alvaro 6,000 shares valued at ￡183,000 in Pinger Ltd, a UK resident tradingcompany. Gift relief was claimed in respect of this gift. Ray had acquired 14,000 shares inPinger Ltd on 1 April 1997 for ￡54,600.You may assume that Alvaro is a higher rate taxpayer for the tax years 2005/06 and 2006/07. In 2006/07 he madethe following disposals of assets:(i) On 1 July 2006 he sold the 6,000 shares in Pinger Ltd for ￡228,000.(ii) On 1 September 2006 he sold 2,350 shares in Lapis Inc, a company resident in Koruba, for ￡8,270. Alvarohad purchased 5,500 shares in the company on 1 September 2002 for ￡25,950.(iii) On 1 December 2006 he transferred shares with a market value of ￡74,000 in Quad plc, a UK quoted company,to a UK resident discretionary trust for the benefit of Vito and Sophie. Alvaro had purchased these shares on1 January 2006 for ￡59,500.Alvaro has not made any other transfers of value for the purposes of UK inheritance tax. He owns the family housein the UK as well as shares in UK and Koruban companies and commercial rental property in the country of Koruba.Maria has not made any transfers of value for the purposes of UK inheritance tax. Her only significant asset is thefamily home in the country of Koruba.Alvaro and his family expect to return to their home in the country of Koruba in October 2007 once Ray’s affairs havebeen settled. There is no double taxation agreement between the UK and Koruba.Required:(a) Calculate the inheritance tax (IHT) payable as a result of the death of Ray Pelorus. Explain the availabilityor otherwise of agricultural property relief and business property relief on the two lifetime gifts made by Ray.(8 marks)
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3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans toexpand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell hershares back to the company. Once the purchase of her shares has taken place, the company intends to establish anumber of branches overseas and acquire a shareholding in a number of companies that are resident and trade inoverseas countries.The following information has been obtained from client files and meetings with the parties involved.Acrux Ltd:– An unquoted UK resident company.– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.– None of the other shareholders has any connection with Spica.The purchase of own shares:– The company will purchase all of Spica’s shares for ￡8 per share.– The transaction will take place by the end of 2008.Spica:– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.– Has no income in the tax year 2008/09.– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.– Has houses in the UK and the country of Solaris and divides her time between them.Investment in non-UK resident companies:– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will bebetween 23% and 42%.– There may or may not be a double tax treaty between the UK and the overseas countries in which the companiesare resident. Where there is a treaty, it will be based on the OECD model treaty.– None of the countries concerned levy withholding tax on dividends paid to UK companies.– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companieswill be very high as they will be taxed in both the overseas country and in the UK.Required:(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica willreceive for her shares; (7 marks)
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He told me that he ____ in Naples the previous year.A、has been workingB、has workedC、had been workingD、had been worked
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Since 1780, when the town’s first hat factory ______ in Danbury, Connecticut, the town has been a center for hat manufacturing in the United States.A、were establishedB、was establishingC、had been establishedD、was established
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Lao Lin has been working in the countryside for a long time, so he _______ farm work.A、used toB、is used toC、useD、use to
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_____has Mr. Clinton been a member of Greener China since he ____ to China?A、How soon, comesB、How often, gotC、How long, cameD、How far, arrived
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第二篇Around 45%of the UK's carbon dioxide emissions come from the energy people use every day-at home and when they travel.In order to generate that energy,fossil fuels(coal oil,and gas)are burnt,and these produce greenhouse gases-in particular carbon dioxide(CO2).Car emissions are a major problem, but the truth is that more CO2 comes from the energy used at home.The average household creates aroundfive and a half tonnes of CO2 a year,and it is the same CO2 that is changing the climate and damaging the environment.CO2 and various other gases wrap the earth in an invisible blanket helping to prevent heat from escaping.Without this greenhouse effect,the average temperature on Earth would be around-18℃， compared with the current average of around+15℃．The composition of this blanket of gases has remained relatively constant for many thousands of years.However,since the industrial revolution began around 200 years ago,people have been burning increasing amounts of fossil fuels,thus releasing more CO2 and other greenhouse gases in the process.This has increased the heating effect of the blanket,trapping more of the sun's energy inside the Earth's atmosphere in turn the Earth's temperature has increased more rapidly in a shorter period of time than it has for thousands of years.In 2008,the total UK CO2 emissions were 533 million tonnes.27%(144 million tonnes)of those emissions came from the energy used to heat,light,and power homes.Transport emissions caused by passenger cars,buses and motorcycles accounted for a further 16%(87 million tonnes)of the UK's CO2 emissions.These figures show that a significant amount of CO2 results from ordinary citizens carbon footprint in their daily activities and lifestyle.The effects of climate change can be seen all around us.Weather patterns are becoming more and more fractured and uncertain,and over the last century trends in warm weather have become increasingly common.In the UK in the last 40 years,winters have grown warmer,with much heavier rainfall.One of the clearest shifts over the last 200 years is towards summers that are hotter and drier,causing pervasive（普遍的）water shortages.Recent years have been the hottest since records began and during August 2003,the hottest ever outdoor temperature in the UK was recorded-38.5℃．Which of the following is the best title for the passage?A:Ways of reducing the UK's CO2 emissions.B:UK citizen's carbon footprint.C:The effect of industry on climate change in the UK.D:Changes in weather patterns in the UK.
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资料：Economic performance is improving in most of the world's leading economies but is still short of a self-sustaining upswing, the Organization for Economic Cooperation and Development said on Wednesday.
In an update to its economic forecasts, the Paris-based international organisation representing advanced economies said that more private sector investment was needed for the expansion to endure, for wages to rise sustainability and for inequalities to be tackled.
Although all leading economies are now recording positive growth, Catherine Mann, the OECD's chief economist, urged governments to “curb your enthusiasm [ because] strong and sustained medium-term global growth is not yet secured”.
The OECD's economic outlook shows upgrades to the 2017 growth forecasts in China, Russia and Europe excluding the UK with the world outlook also appearing stronger in 2018.
World growth should rise from a low of 3.1 per cent in 2016, to 3.5 per cent this year and 3.7 per cent in 2018, the OECD forecast, with the US, the Eurozone, Brazil and Russia contributing most to the improved global outlook.
China's predicted growth rate of 6.8 per cent in 2017 and 6.6 per cent in 2018 has been revised higher by 0.2 percentage points in both years and although India's growth rate has been revised down, reflecting adjustment to its new goods and services tax, it is likely to remain the fastest growing large economy in the world.
Only the UK, which remains embroiled in Brexit negotiations, has a deteriorating outlook. Responding to the OECD's forecast that the British economy will be the slowest growing in the Group of Seven in 2018 having been near the top of the league table in 2016, the British Treasury said it was not complacent.
According to the passage,which one of the following statement is true？
A.The Russia’s 2017 economic growth forecast has been revised higher.
B.The leading economies have achieved sustainable long-term growth.
C.The OECD is not optimistic about China's economic growth.
D.India's economic growth forecast have been upgraded.
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Breast Cancer Deaths Record LowThe number of women dying from breast cancer has fallen to a record low by dropping under 12,000 a year for the first time since records began.The Cancer Research UK data showed that 11,990 women died in the UK in 2007.The previous lowest figure had been recorded in 1 97 1一 the year records began一after which it rose steadily year by year until the late 1980s.Professor Peter Johnson,Cancer Research UK's chief clinician,said,"It's incredibly encouraging to see fewer women dying from breast cancer now than at any time in the last 40 years,despite breast cancer being diagnosed more often.""Research has played a crucial role in this progress,leading to improved treatments and better management for women with the disease."" The introduction of the NHS（国民保健制度）breast screening program has also contributed as the earlier cancer is diagnosed,women are more likely to survive."Breast cancer is now the most common cancer in the UK with 45,500 women every year diagnosed with the disease一a 50% rise in 25 years.The number of deaths peaked in 1989,when 15,625 women died.It then fell by between 200 and 400 deaths each year until 2004.There was a slight rise in 2005 and then two years of falls.Dr. Sarah Cant,policy manager at Breakthrough Breast Cancer,said,"It is great news that fewer women are dying from breast cancer and highlights the impact of improved treatments,breast screening and awareness of the disease.""However,there are still too many women affected and the incidence of the disease is increasing year byyear.,,The rising rate of breast cancer diagnosis has been put down to a variety of factors including obesity （肥胖）and alcohol consumption.The rate of breast cancer diagnosis in the UK has been dropping.A:RightB:WrongC:Not mentioned
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单选题Hannah finished building her new all-purpose projects room last year, and she has been working in the room ever since.A
and she has been working in the room ever sinceB
and since that time she has worked thereC
where always since she worksD
she has been working in that room ever sinceE
and since then is working there
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单选题The author intends to tell the readers that _____.A
the United States is a wealthy country although poverty and crime exist thereB
crime has become a serious problem in the United States, although it is said to be a prosperous oneC
despite the fact that crimes have been increasing rapidly in the United States, it is a country of prosperityD
in spite of stories about poverty and crime in the United States, it is prospering at an increasing rate
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