Taxation_在线真题试卷与模拟练习_Taxation_考试宝

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Which one of the following benefits is not taxable?（）

Tony is a sole trader who prepares accounts to 5 April each year. On 6 April 2022 the tax written down value of main pool was £32,500. He purchased a machine on 30 December 2022 and cost 54,500. The machine has predicted working life of 7 years and any relevant election has been made. On 15 March 2023 he sold a van for 8,000. What are the maximum capital allowances that Pop can claim for the yearended 5 April 2023?（）

Jenny has travelled 16,000 business miles in the tax year 2022/23, in his own car. His employer pays him 50p per mile for each business mile. How much of the mileage allowance is taxable?（）

On 23 July 2022, Anne, a sole trader, sold a warehouse for £164,000 which is used in her business. This resulted in a chargeable gain of £39,000. Then Anne purchased a freehold property on 17 September 2022 for £125,000 which is also used for her trading. Assuming that Anne will make a claim to rollover gains against the cost of the replacement property. What is the base cost of the new property for capital gain tax purpose?（）

Bob Ltd started trading on 1 June 2022 and it prepared its first set of accounts to 30 September 2023. Find out the ending date of Bob Ltd's second chargeable accounting period?（）`

On 8 August 2022, Zoe gave 600 shares valued £8 each in P Ltd, an unquoted company, to her daughter. Before the gift, Zoe owned 5,000 shares valued at £20 each in P Ltd. After the gift, Zoe owned 4,400 shares valued at £15 eachin P Ltd. What is the diminution in value of her gift on 8 August 2022?（）

Smith is a lawyer who is self-employed. For the year ended 5 April 2023, his

Accounting profit is £146,000. The following items have been deducted:

Depreciation of £1,100

Legal cost of £800 for renewing a short lease

£ 28,000 of buying a new machinery used for trade

What is Smith's tax-adjusted trading profit for the year ended 5 April 2023? （）

Which of the following expenses is not allowable to be deducted from employment income? （）

Which one of the following statements about annual investment allowance is incorrect?（）

In respect of Simon's income tax liability for the tax year 2022/23, he should pay £30,000 balancing payment. But he does not make payment until 17 October 2024. What is the penalty amount which Simon will be charged by HMRC inrespect of the late balancing payment for the tax year 2022/23?（）

Which ONE of the following statements refer to partnerships is TRUE? （）

On 20 May 2003, Ann Ltd purchased an asset for £50,000. On 20 May 2022, Ann Ltd sold the asset for £70,000. Ann Ltd prepares accounts to 31 December each year. Indexation factors are as follows:

May 2003 to December 2017 0.532

May 2003 to May 2022 0.663

What is Ann Ltd's chargeable gain or capital loss for the year ended 31 December 2022?（）

Which one of the following statements about losses for company is incorrect?（）

For the year ended 31 November 2022, Pink Ltd filed its tax return on 15 November 2023. What is the latest date by which HMRC could give written notice of its intention to commence a compliance check into the tax return?（）

Avery Ltd is registered for value added tax (VAT). On 16 June 2022, Avery Ltd buys a vehicle costing £40,000 (exclusive of VAT) for its manager with a private use of 30%. Also, the manager is provided with free petrol for business and private mileage which cost Avery Ltd £1,400 (exclusive of VAT). Avery Ltd wishes to use the fuelscale charge £780 (inclusive of VAT). What is Avery Ltd's VAT repayment in respect of the motor vehicle and the fuel for the quarter ended 30 June 2022?（）

Which one asset of the following are not exempt for CGT purposes? （）

Jenny has travelled 13,000 business miles in the tax year 2021/22,in his own car.His employer pays him 56p per mile for each business mile.How much of the mileage allowance is taxable?（）

Bob earned a salary of £125,000 in 2021/22.He made £10,000 to his personal pension contribution.Calculate Bob’s personal allowance for 2021/22.（）

You are a trainee Chartered Certified Accountant. When you provide tax consultant service for one client, you found out the client omitted a chargeable gain in a tax return.Which one of the following actions you must do first? （）

Sky Ltd started trading on 1 June 2022 and it prepared its first set of accounts to 30 July 2023. Find out the ending date of Sky Ltd's second chargeable accounting period?（）`

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