题目内容

Oblong Ltd has had the following results:
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?

A. £6,500
B. £16,600
C. £9,400
D. £23,400

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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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