Yu Xing is a student accountant, who currently spends much of her time on audit work. While at a clients premises, one of the directors of the client company asks for ten minutes of her time to discuss a tax problem he has. He is intending to dispose of his holiday home in the south of the country, as it is too big for him and his wife, and he would like to know the tax implications.

Yu Xing studied capital taxes a few months ago, and can remember a little about the treatment of second homes. She believes the client will be impressed if she can give him some advice, and she also hopes that her employer will be pleased with her performance. In order to reassure the client, Yu Xing displays an air of confidence as she sits down to discuss the directors taxation affairs with him.

What do you think about this?