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[主观题]

Rajesh is a sole trader. He correctly calculated his self-assessment payments on account f

or the tax year 2015–16 and paid these on the due dates.

Rajesh paid the correct balancing payment of ￡1,200 for the tax year 2015–16 on 30 June 2017.

What penalties and interest may Rajesh be charged as a result of his late balancing payment for the tax year 2015–16？

A.Interest of ￡15 only

B.Interest of ￡36 only

C.Interest of ￡36 and a penalty of ￡60

D.Interest of ￡15 and a penalty of ￡60

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更多“Rajesh is a sole trader. He co…”相关的问题

第1题

Paloma has been trading for a number of years. Her tax adjusted trading profit for the yea

r ended 31 May 2015 was ￡48,000 and for the year ended 31 May 2016 was ￡43,200.

What is the amount of class 4 national insurance contributions (NIC) payable by Paloma for the tax year 2015–16?

A.￡3,121

B.￡3,595

C.￡3,105

D.￡3,201

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第2题

Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax

year 2015–16 are ￡4,840. Her income tax liability and class 4 NICs for the tax year 2014–15 were ￡6,360.

What is the lowest amount to which Eva could make a claim to reduce each of her payments on account for the tax year 2015–16 without being charged interest?

A.￡4,840

B.￡0

C.￡3,180

D.￡2,420

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第3题

Putting an asset into joint names with a spouse (or a partner in a registered civil partne

rship) prior to the asset’s disposal can be sensible capital gains tax (CGT) planning.

Which of the following CANNOT be achieved as a direct result of using this type of tax planning?

A.Making the best use of annual exempt amounts

B.Deferring the CGT due date

C.Reducing the amount of CGT payable

D.Making the best use of capital losses

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第4题

Oblong Ltd has had the following results:If Oblong Ltd makes a claim to relieve its tradin

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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第5题

Max is employed by Star Ltd. On 6 April 2014, Star Ltd provided Max with a camera for his

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

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第6题

In certain circumstances an individual is automatically not resident in the UK.Which of th

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

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第7题

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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第8题

Abena has made the following gross contributions to her personal pension scheme over the p

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

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第9题

On 31 March 2016, Angus sold a house, which he had bought on 31 March 2002.Angus occupied

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

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第10题

Which of the following statements concerning self-assessment tax returns for individuals i

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

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