施工图预算编制的关键在于编制好（）。 A．分项工程施工图预算B．建设项目施工图预算C．

eased employment and self-employment. The following information is available in respect of the tax year 2014–15:

Employment

(1) Patience was employed by a private school as a teacher. From 6 April to 31 December 2014, she was paid a salary of ￡3,750 per month.

(2) During the period 6 April to 31 December 2014, Patience contributed 6% of her monthly gross salary of ￡3,750 into her employer’s HM Revenue and Customs’ (HMRC’s) registered occupational pension scheme. Patience’s employer contributed a further 10% on her behalf.

(3) During the period 6 April to 30 June 2014, Patience’s granddaughter was provided with a free place at the private school run by Patience’s employer. The normal fee payable would have been ￡4,600. The additional marginal expense of providing the place for the grandchild was ￡540.

(4) On 25 June 2014, Patience was given a clock valued at ￡600 as an award for her 25 years of teaching at her employer’s school. She has not previously received any similar awards.

(5) Patience’s employer provided her with an interest-free loan so that she could purchase a season ticket for the train to work. The balance of the loan outstanding at 6 April 2014 was ￡8,000, and Patience repaid the loan in full on 31 December 2014.

Self-employment

(1) Patience was self-employed as a private tutor. Her trading profit for the year ended 31 July 2014 was ￡14,800. This figure is after taking account of capital allowances.

(2) Patience’s trading profit for the final five-month period of trading from 1 August to 31 December 2014 was ￡6,900. This figure is before taking account of capital allowances.

(3) The tax written down value of the capital allowances main pool at 1 August 2014 was ￡2,200. On 10 August 2014, Patience purchased a laptop computer for ￡1,700.

On the cessation of trading, Patience personally retained the laptop computer. Its value on 31 December 2014 was ￡1,200. The remainder of the items included in the main pool were sold for ￡800 on 31 December 2014.

(4) Patience has unused overlap profits brought forward of ￡3,700.

Personal pension contributions

During the period 6 April to 31 December 2014, Patience contributed a total of ￡3,600 (net) into a personal pension scheme.

Pension income

During the period 1 January to 5 April 2015, Patience received the state pension of ￡1,450, a pension of ￡6,000 from her employer’s occupational pension scheme, and a private pension of ￡3,300. These were the total gross amounts received.

Property

Patience owned two properties which were let out unfurnished until both properties were sold on 31 December 2014. The following information is available in respect of the two properties:

Patience has never occupied either of the two properties as her main residence.

Required:

Calculate Patience’s income tax and capital gains tax liabilities for the tax year 2014–15.

Notes:

1. You should indicate by the use of zero (0) any items which are not taxable or deductible.

2. The following mark allocation is provided as guidance for this question:

aining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.

What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015？

A.$775,000

B.$790,500

C.$765,000

D.$750,000

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

What day is Valentine's Day celebrated？ ()

A、Feb.14

B、April 1

C、May 1

D、Jan. 1