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?
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1 .What is the amount of VAT that would have been paid to HM Revenue & Customs if the partnership had used the flat rate scheme to calculate the amount of VAT payable for the year ended 5 April 2017?
A ￡23,291 B ￡19,707 C ￡22,971 D ￡28,152
2 .What is the amount of output tax on credit sales payable by Starfish Ltd for the quarter ended 31 March 2017?
A ￡384 B ￡480 C ￡390 D ￡325
3 .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
4 .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
5 .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
7 .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
8 .When must Aston submit his VAT returns and pay the associated VAT?Submission Payment
A One month after the end of the VAT period;One month after the end of the VAT period B One month after the end of the VAT period;One month and seven days after the end of the VAT period C One month and seven days after the end of the VAT period;One month and seven days after the end of the VAT per...
9 .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
10 .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
