When must Aston submit his VAT returns and pay the associated VAT?Submission Payment
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1 .222 What is the amount of output tax, other than on credit sales, payable by Starfish Ltd for the quarter ended 31 March 2017?
A ￡16,420 B ￡11,620 C ￡11,220 D ￡10,000
2 .What is the amount of input tax recoverable by Starfish Ltd for the quarter ended 31 March 2017?
A ￡12,744 B ￡11,324 C ￡10,940 D ￡11,276
3 .From which date would default interest be payable if Starfish Ltd is late in paying the VAT for the quarter ended 31 March 2017?
A 30 April 2017 B 7 May 2017 C 14 May 2017 D 31 March 2017
4 .Which of the following would be the consequences for VAT if Starfish Ltd had instead sold its entire business as a going concern to a single VAT registered purchaser?
A Output VAT would have been due on the sale of the inventory or the sale of the non-current assetsbut would be payable by the purchaser. B No output VAT would have been due on the sale of the inventory but would have been due on the saleof the non-current assets. C No output VAT would have been due...
5 .On what date was Aston liable to be registered for VAT and from what date should Aston’s business be registered for VAT?Liable for registration Date of registration
A 28 February 2017 28 February 2017 B 31 January 2017 1 March 2017 C 31 January 2017 28 February 2017 D 28 February 2017 1 March 2017
7 .Which TWO pieces of information must Aston show on his new sales invoices in order for them to be valid for VAT purposes in addition to those about which you have already advised him?(1) Date for payment(2) Aston’s VAT registration number(3) HMRC reference number(4) An identifying number (invoice number)
A 1 and 2 B 2 and 4 C 2 and 3 D 1 and 3
8 .Which TWO of the following statements about when and how Aston should account for VAT in respect of the supplies of services he receives from VAT registered businesses situated elsewhere within the European Union are correct?(1) The transaction is entered on Aston’s VAT return as an output and an input(2) The tax point is the earlier of the fifteenth day of the month following that in which the service iscompleted and the date it is paid for(3) Supplies of services from VAT registered businesses situated elsewhere within the European Unionare always zero-rated for the customer(4) The service is treated as being supplied in the UK since this is where Aston is situated
A 1 and 3 B 2 and 4 C 1 and 4 D 2 and 3
9 .Assuming that Aston incorrectly treats a standard rated supply as zero-rated with the result that the amount of VAT payable is understated, what is the maximum amount of penalty that is likely to be charged by HM Revenue and Customs and the minimum penalty that could be charged as a result of a subsequent unprompted disclosure?Maximum penalty Minimum penalty for unprompted disclosure
A 70% of the VAT underpaid; 15% of the VAT underpaid B 70% of the VAT underpaid; 0% of the VAT underpaid C 30% of the VAT underpaid; 15% of the VAT underpaid D 30% of the VAT underpaid; 0% of the VAT underpaid
10 .下列建设工程必须实行监理的是（ ）。
A 建筑面积在5万平米以上的住宅建设工程 B 利用外国政府或者国际组织贷款 C 国家重点建设工程 D 项目总投资额在1 000万元以上，关系社会公共利益 E 大中型公用事业工程
