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Listening Quiz: Quy Định Gift Relief Cho Việc Chuyển Nhượng Tài Sản Kinh Doanh – Medium Level
Th2 10, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the conversation mainly about?
The rules for getting gift relief on business asset transfers
Why businesses should avoid giving assets to children
How to calculate tax on employee salaries
How to invest in shares and equipment
Explanation:
Mia explains what gift relief is, who qualifies, how long the asset must be held, and when the relief may be withdrawn.
2.
According to Mia, what kind of business must qualify for gift relief?
A trading business
A family-owned business
A newly started business
An investment business
Explanation:
Mia says, ‘The business must be a trading business, not investment.’
3.
How long should the client own the asset before the gift?
At least one year
At least five years
At least six months
At least two years
Explanation:
Mia states that they should own it for at least two years before the gift.
4.
What can be inferred if the child sells the gifted asset soon after receiving it?
The gift will automatically be treated as an investment
The client no longer needs to explain the transfer
The relief is guaranteed to stay in place
The tax relief may be taken away and tax becomes due
Explanation:
Mia says that if the child sells the asset soon after, the relief may be withdrawn and tax becomes due.
5.
Which of the following assets can gift relief apply to?
Only land and buildings
Only cash transfers
Only business assets like shares or equipment
Any personal item
Explanation:
Mia explains that the relief applies only to business assets like shares or equipment.
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