Chuyển đến phần nội dung
Luyện Nghe Tiếng Anh Chất
Tiếng Anh Chuyên Ngành
Listening Quiz: Quy Định Gift Relief Cho Việc Chuyển Nhượng Tài Sản Kinh Doanh – Medium Level
Th2 10, 2025
—
bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
‹
1
2
3
4
5
›
1.
What is the conversation mainly about?
How to invest in shares and equipment
How to calculate tax on employee salaries
Why businesses should avoid giving assets to children
The rules for getting gift relief on business asset transfers
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Mia explains what gift relief is, who qualifies, how long the asset must be held, and when the relief may be withdrawn.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 family-owned business
A trading business
An investment business
A newly started 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 two years
At least six months
At least five years
At least one year
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 relief is guaranteed to stay in place
The client no longer needs to explain the transfer
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Mia says that if the child sells the asset soon after, the relief may be withdrawn and tax becomes due.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 cash transfers
Only land and buildings
Any personal item
Only business assets like shares or equipment
Explanation:
Mia explains that the relief applies only to business assets like shares or equipment.
Previous
Check
Next
Finish
Reset
Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
←
Trước đó:
Flashcards và Quiz Từ Vựng: Khuyến khích James chia sẻ ý tưởng – Medium Level
Tiếp theo:
Listening Quiz: Yêu Cầu Về Khả Năng Tiếp Cận Cho Nội Dung E-Learning – Advanced Level
→