题目内容
（请给出正确答案）
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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更多“Oblong Ltd has had the followi…”相关的问题
第1题
personal use. The camera had a market value of ￡2,000 on 6 April 2014.
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
第2题
In certain circumstances an individual is automatically not resident in the UK.
Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16?
Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.
Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.
A.Eric only
B.Fran only
C.Both Eric and Fran
D.Neither Eric nor Fran
第3题
.
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
第4题
ast 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
第5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
第6题
s true?
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
第7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
第8题
re 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
第9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
第10题
rprise income tax (EIT) rate is 25%. The company’s accountant has prepared the following statement of profit or loss for the year end 31 December 2014.
Notes:
(1) Customers who settle their bills within 30 days receive an early payment discount of 2%. Discounts totalling RMB55,000 were deducted directly from sales.
(2) Staff welfare is calculated and provided for in the accounts at 14% of the wages and salaries paid of RMB8,240,000. The actual amount of staff welfare expenses incurred was RMB1,026,350.
(3) Entertainment expenses incurred in the year 2014 were as charged in the profit or loss account, i.e. RMB967,000. Entertainment expenses incurred in 2013 in excess of the deduction threshold were RMB68,000.
(4) The bad debt related to a debtor who went bankrupt in 2013. The accountant has submitted a report to the tax bureau in relation to this bad debt.
(5) The specific provision for doubtful debts relates to an amount which was difficult to recover. The accountant has submitted a report to the tax bureau in relation to this specific provision.
(6) These research and development costs qualified for an additional deduction.
(7) The compensation was due to the late delivery of software to the customers.
(8) Sware Ltd was penalised by the State Administration for Industry and Commerce because of misstatements on its website.
(9) Project Pibeta relates to the piloting of software encouraged by the government. The project was started in 2013 and is expected to be completed in 2016. The project is subsidised by the government (see (18) below).
(10) A fire destroyed a warehouse with a net book value of RMB2,500,000. Sware Ltd received insurance compensation of RMB2,284,000. The accountant has submitted a report to the tax bureau in relation to this loss.
(11) Sware Ltd declared an interim dividend of RMB5,000,000 in 2014. Individual income tax was withheld from this interim dividend before distribution to the company’s shareholders.
(12) A donation receipt was obtained for the donation to China Red-Cross.
(13) A donation receipt was obtained for the donation to the school.
(14) Sware Ltd acquired a new subsidiary in 2014 and wrote off the goodwill incurred on this acquisition.
(15) Sware Ltd lent some of its surplus funds to its Shanghai subsidiary at an interest rate of 36% per annum. The market interest rate was 8% per annum.
(16) Sware Ltd has invested some of its surplus funds in the capital market. The profit on the sale of government bonds included interest of RMB15,000.
(17) The A-shares were acquired in 2012.
(18) The government granted Sware Ltd a specific financial subsidy to cover all of the expenditure on Project Pibeta.
Required:
(a) Calculate the enterprise income tax (EIT) payable by Sware Ltd for the year 2014.
Note: You should start your computation with the net loss figure of RMB3,385,150 and list all of the items referred to in notes (1) to (18) identifying any items which do not require adjustment by the use of zero (0). (11 marks)
(b) Identify and briefly describe ANY TWO enterprise income tax (EIT) preferential policies which Sware Ltd could consider applying, in addition to the qualified research and development additional deduction. (4 marks)
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