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It really depends on the speaker's intentions (which of course I don't know) and is difficult to describe. Charitable donations and gifts to institutions such as art galleries, museums and heritage funds are also exempt from gift tax. Then, she races to the bathroom, brushes her teeth and makes her way downstairs to eat her breakfast. because I noticed that it is used to account for the description of people and things as well as to talk about true things in both people and things which are in our case the subject. The speaker might respond with this sentence as a way of saying that she can't speak at 8 because she'll be having breakfast with her family.

I understand where you're coming from with this question: the present simple tells us about a person's normal or typical behaviour so in that sense it is descriptive of the person, while the continuous form often tells us about an action at a particular moment which may not tell us anything of the person's character. It's context-dependent, of course, and the tone of voice or comments like 'it's so funny' signal the speaker's intent. The full extent of lesions usually is present by one year of age, with lessening afflictions thereafter. Nearly 85% of men are present at the birth of their children → Presque 85% des hommes sont présents à la naissance de leur enfant. On this page, you’ll learn what these rules are, what the tax implications are on large gifts and things you may want to consider before you give your children money.In fact, giving to a registered charity may be a good way to reduce your income tax liability, particularly if you’re a higher rate or additional rate taxpayer.

No, if you want to say for 100 years (or for + any time period), it should be the present perfect continuous: This company has been working in the airport for 100 years. When you are writing, the verbs you use show if the events have already happened, are happening now or will happen in the future. I have heard that the Present Continuous tense has way more importance in its action than the Present Simple tense regarding the speaker. here, there, near, available, ready, nearby, accounted for, to hand, at hand, in attendance The whole family was present.

Used especially of cells such as macrophages and dendritic cells, where the displayed antigen activates T cells as part of an immune response. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. Tell a friend about us, add a link to this page, or visit the webmaster's page for free fun content. If you do intend to give a monetary gift to your children, you’ll need to keep a record of the nature of the gift, who you gave it to, when you gave it and how much it was worth.

The United Kingdom's international organisation for cultural relations and educational opportunities. Appear to be that way for vince today and who knows, Maybe uncle Ari will deliver a present by day's end. On this page, you’ll learn everything you need to know about gifting money in the UK, including how much you can gift tax-free , giving cash gifts to children and which types of gifts are excluded for tax purposes. There is no general rule to learn the conjugations of these verbs, it’s best to learn them by heart. I feel we can use its past form: "When I got home the children were doing their homework" or future form "When I get home the children will be doing their homework" more frequently.

Without any other information I would say that the correct interpretation is (c): the sentence tells use what the situation is at the time I get home on a particular occasion. present tense conjugation of être + en train de + infinitive Examples: Nous sommes en train de dîner.

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