Alphonso, who is self-employed, opened a personal pension scheme for the first time in the tax year 2013–14 and made pension contributions of ￡56,000 in that year. He made further contributions of ￡17,000 for the tax year 2014–15.What is the maximum amount of pension contributions that Alphonso can make for the tax year 2015–16 without incurring an annual allowance tax charge?

1 .Having graduated from a university in the UK Patrick is now working full-time overseas. He now wishes to be non-resident in the UK but expects to visit the UK to visit friends.What is the maximum number of days Patrick can spend in the UK and be nonresident?

A 15 B 45 C 90 D 120

题型: 单选题 提问时间: 2021-08-24

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2 .Which one of the following people would be treated as automatically non-resident in the UK for the tax year 2015–16?

A Anna, who stayed in the UK for 15 days during the tax year 2015–16 B Barbara, who was not previously UK resident and stayed in the UK for 50 days during the tax year 2015–16 C Carol, who was UK resident for the tax year 2013–14 and stayed in the UK for 40 days during the tax year 2015–16 D...

题型: 单选题 提问时间: 2021-08-24

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3 .Matt’s net income for the tax year 2015–16 is ￡116,000.What is the highest effective marginal rate of income tax that Matt will suffer in the tax year 2015-16?

A 40% B 45% C 50% D 60%

题型: 单选题 提问时间: 2021-08-24

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4 .Frank is full-time employed. His gross salary for the tax year 2015–16 was ￡29,360. During the tax year 2015–16 his employer paid ￡3,617 income tax for Frank via PAYE.How much income tax is payable by Frank under self-assessment for the tax year 2015–16?

A ￡135 B ￡2,255 C ￡3,752 D ￡5,872

题型: 单选题 提问时间: 2021-08-24

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5 .Which TWO of the following items of expenditure are deductible in the calculation of an individual’s taxable income?(1) A contribution into a personal pension scheme(2) A charitable gift aid donation(3) A contribution into an employer’s HM Revenue and Customs’ registered occupational pension scheme(4) A charitable donation made under the payroll deduction scheme

A 3 and 4 B 1 and 2 C 2 and 3 D 1 and 4

题型: 单选题 提问时间: 2021-08-24

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7 .Aubrey has made pension contributions of ￡33,000 a year for the last five years. He plans to make pension contributions of ￡113,000 for the tax year 2015–16.What is the amount of the excess contribution subject to the annual allowance tax charge in the tax year 2015–16?

A ￡73,000 B ￡32,000 C ￡15,000 D ￡Nil

题型: 单选题 提问时间: 2021-08-24

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8 .For the tax year 2015–16, Chi has a salary of ￡53,000. She received child benefit of ￡1,771 during this tax year.What is Chi’s child benefit income tax charge for the tax year 2015–16?

A ￡1,771 B Nil C ￡1,240 D ￡531

题型: 单选题 提问时间: 2021-08-24

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9 .Luke acquired a residential property that was first let, unfurnished, on 1 August 2015 for an annual rental of ￡12,000 payable quarterly in advance. Expenditure for the period from 1 August 2015 to 5 April 2016 was: ￡ Buildings insurance 650 Minor repairs to doors and windows 1,150 Improvements to the property 1,500 Advertising for tenants 220 Council tax 1,600 ––––– 5,120 ––––– What is Luke’s property business profit for the tax year 2015–16?

A ￡2,680 B ￡4,380 C ￡5,530 D ￡8,380

题型: 单选题 提问时间: 2021-08-24

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10 .Gloria lets out two furnished properties to holidaymakers from the beginning of March to the end of October on a weekly basis.Property A was actually let for a total of 140 days. These lettings included a holiday taken by some friends from 3 July to 14 August.Property B was actually let for 110 days. It was unoccupied for the rest of the time.Which property qualifies as furnished holiday accommodation?

A Property A only B Property B only C Both properties D Neither property

题型: 单选题 提问时间: 2021-08-24

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