Andrew has been trading for many years. His adjusted trading profits for the tax year 2014–15 are ￡25,000.What is the total amount of national insurance contributions will be payable by Andrew for the tax year 2014–15?

1 .On 1 August 2014 Amanda made a gift to a trust of ￡550,000 (after deducting available exemptions). Amanda will pay the inheritance tax arising from the gift. She has not made any previous lifetime gifts.What is Amanda’s lifetime inheritance tax liability in respect of the gift?

A ￡45,000 B ￡56,250 C ￡90,000 D ￡137,500

题型: 单选题 提问时间: 2021-08-24

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2 .Ben died on 14 February 2015. When his wife, Bella, died on 13 September 2008, only 35% of her nil rate band of ￡312,000 for the tax year 2008-09 was used.How much nil rate band may be claimed by Ben’s personal representatives against his estate?

A ￡325,000 B ￡527,800 C ￡536,250 D ￡637,000

题型: 单选题 提问时间: 2021-08-24

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3 .On 6 November 2014 Andre made a gift to a trust which resulted in a lifetime inheritance tax liability of ￡39,450.On what date is this liability due?

A 31 December 2015 B 30 April 2015 C 6 May 2015 D 31 May 2015

题型: 单选题 提问时间: 2021-08-24

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4 .Margaret died on 12 March 2015 leaving an estate valued at ￡450,000. On 12 July 2007 Margaret had made a gift of ￡15,000 to her daughter, and on 27 December 2009 she had made a gift of ￡75,000 to her son. These figures are after deducting available exemptions.What is the inheritance tax liability in respect of Margaret’s estate?

A ￡74,000 B ￡80,000 C ￡174,000 D ￡180,000

题型: 单选题 提问时间: 2021-08-24

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5 .On 14 July 2013 Ray made a gift of ￡5,000 to his daughter, Wanda. On 17 October 2014 he made another gift of ￡6,700 to Wanda.What is the value of the potentially exempt transfer to Wanda made on 17 October 2014?

A ￡700 B ￡2,700 C ￡3,700 D ￡6,700

题型: 单选题 提问时间: 2021-08-24

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7 .* By which date must an employer submit forms P11D for the tax year 2014–15 to HM Revenue and Customs to avoid a late filing penalty?

A 31 May 2015 B 6 July 2015 C 19 July 2015 D 22 July 2015

题型: 单选题 提问时间: 2021-08-24

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8 .* By which date must an employer return a Full Payment Submission (FPS) for the tax year 2014–15 to HM Revenue and Customs to avoid a late filing penalty?

A 19 April 2015 B 30 April 2015 C 19 May 2015 D 31 May 2015

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9 .* By which date must an employer provide employees with a form P60?

A 5 April 2015 B 19 May 2015 C 31 May 2015 D 6 July 2015

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10 .* Andrea received a gross salary of ￡72,000 in the tax year 2014–15. She also received property income of ￡800 per month from an investment property that she has held for many years. On 20 September 2015 Andrea submitted her self-assessment tax return for the tax year 2014–15.What is the due date of payment of the balance of tax due on Andrea’s return for the tax year 2014–15?

A 31 January 2016 B 20 June 2016 C 30 September 2016 D 31 January 2017

题型: 单选题 提问时间: 2021-08-24

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