ACCA/CAT - F6 - 查题吧

A. Individuals with tax payable of less than ￡1,000 for a tax year are not required to file a tax return
B. Individuals are only required to file a tax return for a tax year if they receive a notice to deliver from HM Revenue and Customs (HMRC)
C. All individuals who submit a tax return on time are able to have their tax payable calculated by HM Revenue and Customs (HMRC)
D. The tax return for an individual covers income tax, class 1, class 2 and class 4 national insurance contributions and capital gains tax liabilities

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不定项选择题

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

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不定项选择题

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

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不定项选择题

Lili Ltd commenced trading on 1 January 2015. The company incurred the following expenditure prior to 1 January 2015: What is the amount of Lili Ltd’s deductible pre-trading expenditure in respect of the year ended 31 December 2015？

A. ￡10,000
B. ￡14,000
C. ￡27,000
D. ￡29,000

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不定项选择题

On 1 July 2014, Sameer made a cash gift of ￡2,500 to his sister. On 1 May 2015, he made a cash gift of ￡2,000 to a friend. On 1 June 2015, he made a cash gift of ￡50,000 to a trust. Sameer has not made any other lifetime gifts. In respect of Sameer’s cash gift of ￡50,000 to the trust, what is the lifetime transfer of value for inheritance tax purposes after taking account of all available exemptions？

A. ￡48,500
B. ￡44,000
C. ￡46,000
D. ￡46,500

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Oblong Ltd has had the following results:<br>If Oblong Ltd makes a claim to relieve its trading loss of ￡102,800 for the year ended 31 March 2016 against total profits for the year ended 31 March 2015, how much of this loss will remain unrelieved？

On 6 April 2015, Star Ltd gave the camera to Max for free. The camera had a market value of ￡1,400 on 6 April 2015.<br>What is Max’s taxable benefit in respect of the camera for the tax year 2015–16？

Abena has made the following gross contributions to her personal pension scheme over the past three tax years:<br>What is the maximum gross contribution which Abena can make to her personal pension scheme for the tax year 2015–16 without giving rise to an annual allowance charge？

Which of the following statements concerning self-assessment tax returns for individuals is true？

Lili Ltd commenced trading on 1 January 2015. The company incurred the following expenditure prior to 1 January 2015:<br>What is the amount of Lili Ltd’s deductible pre-trading expenditure in respect of the year ended 31 December 2015？