Taxation_在线真题试卷与模拟练习_Taxation

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Milton ltd paid its corporation tax liability for the year ended 31 December 2021 on 29 August 2022. The final accounts showed an overpayment of £12,000 tax.From what date will interest from HMRC run?（）

Fred started to trade cutlery on 1 January 2021. Sales(excluding VAT) were £8,000 a month for the first nine months and £7,900 a month thereafter. From what date should Fred be registered for VAT? （）

Which one of the following statements about VAT group registration is correct?（）

Bilbo Ltd commenced trading on 1 August 2021 and applied to register for VAT with effect from 1 October 2022. Prior to registration, they had incurred VAT on the following VAT exclusive amounts:

Accountancy fees - invoice dated 10 March 2022 £5,000

Van purchased new on 23 June 2022 £8,000

Stock of spare parts as on 30 September 2022 £12,000

What input VAT can Bilbo Ltd claim in respect of these items assuming the van and stock are still held on 1 October 2022?（）

Which of the following supplies belongs to VAT taxable supplies?（）

Sam died on 15 December 2021,during his lifetime he made a cash gift of £87,000 to trust on 16 September 2017 for his children.He paid the IHT for this gift.When is the due date and who will need to pay the additional inheritance tax arising from the gift made to the trustees when Sam died?（）

Due date Persons responsible

Bang PLC sold a factory for £86,200 in October 2021.The factory was acquired in August 2008 for £45,000.Bang PLC had spent £6,000 on extension of the factory in March 2011.The indexation factor from August 2008 to December 2017 was 0.322,from March 2011 to December 2017 was 0.242.What is the chargeable gain arising on the disposal of the factory?（）

Which of the following is not the fundamental principle that ACCA members should comply with?（）

Anny started business as a sole trader on 1 October 2021. He makes up his first accounts to 30 June 2022 and then 30 June annually thereafter. Her trading results in first two periods of trading are as follows:

P/e 30 June 2022 £(9,000)

Y/e 30 June 2023 £24,000

What is Anny's assessable trading profit or loss in the tax year 2021/22 and 2022/23?（）

2021/22 2022/23

Which of the following types of income is not exempt from income tax?（）

Jimmy commenced trading on l March 2023. He had spent £7,000 in the previous six years advertising that he was about to start trading and £13,000 on 3 July 2014 on preparing warehouses for trading.Which expenditure can be treated as an expense on the day that the business starts trading?（）

Venus has travelled 12,000 business miles in the tax year 2022/23, in his own car. His employer pays him 48p per mile for each business mile.How much of the mileage allowance is taxable?（）

Jenny Ltd is preparing its accounts for the year end 31 December 2023.The following expenditures need to be considered:Legal expenses relating to a new 40-year lease on its factory £2,000

Entertainment expenditure for customers and suppliers £2,400

Entertainment expenditure for employees £3,600

How much expenditures are allowable when computing taxable trading proft?（）

Flora is a sales director of Sun PLC. Due to her performance in respect of the year ended 31 March 2022, the company will award her a bonus of £10.000. This amount was determined on 30 January 2022 and credited to Flora's director's account on 15 April 2022. She could not draw down the bonus until 30 April 2022, on which date she became entitled to payment of the bonus. Flora was actually paid the bonus on 10 May 2022. When should the bonus be included in Flora's employment income and be taxed?（）

Zhi has been trading for many years and incurred a tax adjusted trading loss for the year ended 31 July 2022. Which one of the following statements is correct with regard to the use of the loss?（）

For the year ended 31 November 2021, Pink Ltd filed its tax return on 15

November 2022. What is the latest date by which HMRC could give written notice of itsintention to commence a compliance check into the tax return?（）

On 1 January 2023, Elk Ltd forecasts taxable turnover for the year to 31 December 2023, will be £40,000. It immediately decides to apply for deregistration. When Elk Ltd will be deregistered?（）

Terry Ltd commenced trading on 1 September 2018. Terry Ltd is a UK VAT registered business acquires goods and services from Road Ltd which is outside UK.Which one of the following statements is correct for Terry Ltd for VAT purpose?（）

By what date should Zack make a payment on account on residential property?（）

What is the amount of payment on account on residential property Zack should make?（）

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