Question

Difficulty: HardIdioms and Idiomatic Expressions

The financial controller was warned that in attempting to minimize corporate tax liabilities through legal loopholes, he was sailing close to the wind.

Which of the following best conveys the meaning of the underlined idiomatic expression as used in the sentence above?

  1. A
    navigating a vessel directly against strong oceanic air currents
  2. acting in a manner that borders on illegal or dangerous conductAnswer
  3. C
    embezzling corporate revenue for personal financial gain
  4. D
    promoting environmental sustainability initiatives within the firm

Answer

acting in a manner that borders on illegal or dangerous conduct
The idiomatic expression 'sailing close to the wind' originates from nautical sailing (sailing as close to the wind direction as possible without stalling). Figuratively, it describes behaving in a manner that comes close to breaking the law, violating rules, or causing danger.

Step-by-Step Solution

1
Identify the underlined idiomatic expression and its contextual usage.
The idiom is 'sailing close to the wind' used in a corporate tax compliance context.
Analyzing the sentence context helps isolate the intended figurative sense.
2
Determine the figurative meaning of the idiom.
'Sailing close to the wind' means taking risks by acting on the extreme edge of what is legal, safe, or acceptable.
The sentence describes exploiting legal loopholes to reduce tax liabilities, which pushes the boundaries of legality.
3
Match the figurative definition with the provided options.
The option stating 'acting in a manner that borders on illegal or dangerous conduct' accurately captures this meaning.
It correctly identifies the risk-taking behavior near legal boundaries without assuming outright criminal theft.

Key Concept

Idioms and Idiomatic Expressions
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