如果社区卫生服务中心(乡镇卫生院)的两个宣传栏同期更换,算更换1次,还是更换2次?
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Which of the following statements is/are true?
(1) Corporation tax is a direct tax on the turnover of companies
(2) National insurance is a direct tax suffered by employees, employers and the self-employed on earnings
(3) Inheritance tax is a direct tax on transfers of income by individuals
(4) Value added tax is a direct tax on the supply of goods and services by businesses
A. 1 and 3 only
B. 2 only
C. 1, 2, 3 and 4
D. 1, 2 and 4 only
On 31 March 2016, Angus sold a house, which he had bought on 31 March 2002.
Angus occupied the house as his main residence until 31 March 2007, when he left for employment abroad.
Angus returned to the UK on 1 April 2009 and lived in the house until 31 March 2010, when he bought a flat in a neighbouring town and made that his principal private residence.
What is Angus’ total number of qualifying months of occupation for principal private residence relief on the sale of the house?
A. 72 months
B. 54 months
C. 114 months
D. 96 months