题目内容

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.
What is Max’s taxable benefit in respect of the camera for the tax year 2015–16?

A. £1,000
B. £1,400
C. £2,000
D. £1,600

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辖区内免疫规划儿童和其他重点人群指哪些人?

与2011年版相比,《国家基本公共卫生服务规范(第三版)》(以下简称《规范》)中,关于健康教育的重点人群中删除了“农民工”,是“农民工”无需列入重点人群吗?

Abena has made the following gross contributions to her personal pension scheme over the past three tax years:
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?

A. £63,000
B. £40,000
C. £65,000
D. £55,000

Triangle Ltd is registered for value added tax (VAT) and uses the annual accounting scheme.
For the year ended 31 December 2015, the net VAT payable by Triangle Ltd was £73,500.
For the year ended 31 December 2014, the net VAT payable by Triangle Ltd was £47,700.
What monthly payments on account of VAT must Triangle Ltd make in respect of the year ended 31 December 2015 prior to submitting its VAT return for that year?

A. Nine monthly payments of £7,350
B. Nine monthly payments of £4,770
C. Ten monthly payments of £4,770
D. Ten monthly payments of £7,350

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