[单选题]
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 .Danita, who stayed in the UK for 70 days during the tax year 2015–16, and who has left the UK to carry out part-time work overseas
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .企业因销售商品发生的应收账款,其入账价值应当包括( )。
A 确认商品销售收入时尚未收到的价款 B 增值税销项税额 C 代购货方垫付的包装费 D 代购货方垫付的运杂费 E 销售货物发生的商业折扣
题型:
多选题
提问时间:
2021-08-24
2 .Which of the following companies will be treated as resident in the UK for corporation tax purposes?(1) A Ltd, a company incorporated in the UK, with its central management and control exercised in the UK(2) B Ltd, a company incorporated overseas, with its central management and control exercised in the UK(3) C Ltd, a company incorporated in the UK, with its central management and control exercised overseas(4) D Ltd, a company incorporated overseas, with its central management and control exercised overseas
A 1 only B 1, 2, 3 and 4 C 2 and 3 only D 1, 2 and 3 only
题型:
单选题
提问时间:
2021-08-24
3 .下列金融资产中,应按摊余成本进行后续计量的有( )。
A 贷款和应收款项 B 持有至到期投资 C 交易性金融资产 D 长期股权投资 E 可供出售金融资产
题型:
多选题
提问时间:
2021-08-24
4 .Taxes can be either capital taxes or revenue taxes, although some taxes are neither type of tax.Which is the correct classification for the following three taxes?Value added tax Inheritance tax National insurance contributions
A Neither type Revenue tax Capital tax B Revenue tax Capital tax Neither type C Capital tax Neither type Revenue tax D Neither type Capital tax Revenue tax
题型:
单选题
提问时间:
2021-08-24
5 .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
7 .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
8 .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
9 .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
10 .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?
A £23,000 B £40,000 C £57,000 D £63,000
题型:
单选题
提问时间:
2021-08-24
