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万用表的红表笔(正端)接二极管的正极，黑表笔(负端)接负极，测的是二极管的正向电阻()

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1 Today’s date is 8 June 2005.
David and Debbie were an elderly couple who had worked hard and over a number of years they built up a successful
family company, Dee Limited. Their success allowed them to accumulate a series of investments. David died in May
2005. Debbie is 66 and still in good health.
The couple had two children, Andrew and Allison. Andrew, aged 37, is single but is shortly to be married. He is the
managing director of the family trading company, Dee Limited, which was set up 30 years ago by David and Debbie.
Both Andrew and Allison are shareholders in the company, although Allison does not work for the company. She is
32, and lives abroad with her husband and two children (aged 2 and 4) in a villa gifted to her by Debbie in June
2003. The villa was worth ￡180,000 at that time, but the current value has fallen to ￡110,000 as a result of
exchange rate movements.
Dee Limited is currently worth ￡1,260,000 in total, and the value is unlikely to change in the foreseeable future. The
shareholdings in the company at the date of David’s death (May 2005) were held as follows:
Required:
(a) Calculate the inheritance tax (IHT) that will be payable as a result of David’s death. Your answer should
include calculations of the tax arising on any lifetime transfers and give reasons for any reliefs given.
(12 marks)

增强型MOS管也可以采用与结型场效应管同样的两种偏置方式()