直播讲义个税大题其他税种客观带练

UKTX冲刺之个税习题带NNanc两年半通过ACCA全科考助上千名学员通过考知识点讲解+格式+答题技CONTEN

Uptoandincludingthetaxyear2016/17,DanhwasalwaysautomaticallytreatedasnotresidentintheUK,spendingfewerthan46daysintheUKeachyear.Danhknowsthatforthetaxyear2019/20,hewillautomaticallybetreatedasresidentintheUK,butisunsureofhisresidencestatusforthetaxyears2017/18and2018/19.Forthesetwotaxyears,DanhwasneitherautomaticallynotresidentintheUKnorautomaticallyresident.Forbothofthesetaxyears,Danhspent100daysintheUK,withtheremainderofeachtaxyearspentinthesameoverseascountry.Throughoutbothtaxyears,DanhhadapropertyintheUKandstayedthereonthe100dayswhichhespentintheUK.DanhalsodidsubstantiveworkintheUKduringbothtaxyears.HedoesnothaveanyclosefamilyintheUK.On6August2019,Danhcommencedself-employmentasasoletrader.Inaddition,on6Semptember2019,DanhjoinedanexistingpartnershiprunbyEbeleandFai.Thefollowinginformationisavailableforthetaxyear2019/20:Danh'sstatementofprofitorlossfortheeight-monthperiodended5April2020£eMotor23Otherexpenses(allNetDuringtheeight-monthperiodended5April2020,Danhdroveatotalof ,ofwhich4,000forprivateThefigureforprofessionalfeesconsistsof£340foraccountancyandand£1,460forlegalfeesinconnectionwiththegrantofanewfive-yearleaseforbusinesspremises.Danhrunshisbusinessusingoneofthesixroomsinhisprivatehouseasanoffice.Thetotalrunningcostsofthehousefortheeight-monthperiodended5April2020were£4,200.Nodeductionhasbeenmadeforthecostofusingtheofficeincalculatingthenetprofitof£70,200.TheonlyitemofntandmachineryownedbyDanhishismotorcar.Thiswaspurchasedon6August2019for£14,800,andhasaCO2emissionrateof90gramsperkilometres.PartnershipFortheyearended5April2020,thepartnershipmadeatax-adjustedtradinglossof£12,600.Until5September2019,profitsandlosseswereshared60%toEbeleand40%toFai.Since6September2019,profitsandlosseshavebeenshared20%toDanh,50%toEbeleand30%toFai.Danhwillclaimtorelievehisshareofthepartnership'slossagainsthistotaleforthetaxyear2019/20.Duringthetaxyear2019/20,Danhpaidinterestof£875(gross)ona alloantakenouttopurchasehisshareinpartnership.PropertyOn6April2019,Danhpurchaseda holdhousewhichwasthenletout.Thetotalamountofrentreceivedduringthetaxyear2019/20was£14,400.Danhpartlyfinancedthepurchaseofthepropertywitharepaymentmortgage,payingmortgageinterest£10,000duringthetaxyearTheotherexpenditureonthepropertyforthetaxyear2019/20amountedto£1,480,andthisisall inwhetherDanhwastreatedasresidentornotresidentintheUKforeachofthetaxyears2017/18and2018/19.(3marks)CalculateDanh'setaxliabilityforthetaxyear2019/20.(12marks)知识点讲解1：UKresidentInStep1：AutomaticoverseastestsStep2：AutomaticUKtestsStep3：SufficientUKtiestests5UKSpouse/civilpartnerorchild(under18)intheUKHouseinUKwhichisusedduringtaxInUKformorethan90daysineitherofprevioustaxMoretimeinUKthaninanyothercountryintaxyearngsubstantiveworkinDanh-Taxableefor£TradingePropertybusinesseTotalLess：*QualifyinginterestPartnershiplossNetLess:alTaxableDanh-etaxliabiltiyfor£(68,751-*Propertyfinancecosttaxreduceretax知识点讲解2：TIAdjustment&Capital从会计上的Netprofit知识点讲解2：TIAdjustment&Capital*Capital是否为单列资产(是否需要调整私用部分)--√Danh是soletrader， 私用motorcar 是否需要timeproportion--√eight-monthperiod；知识点讲解3：TIPartnershipCapital

Incontinuingyears-CYBOpeningyears-BP1/2/3Closingyears-BPlast

亏损处General:CBR/CYR/CFRSpecial:Opening/Closingyears知识点讲解3：TIPartnershipStep1：Tax-adjustedtrading 2019.4.6-2019.9.5--60%toE，40%to2019.9.6-2020.4.5--20%toD，50%toE，30%toStep3：Danh2019.9.6joininpartnership:BP12019/202019.9.6-知识点讲解4：PBIFinanceresidentialproperty在个税中PBI计算时，如果有financecostinterest25%的financecost在PBI75%的financecost以20%的税率在IIT下减。注 记知识点讲解5：Qualifyinginterestpaiddeductedfromtotale Loantobuy ntandmachineryforuseinpartnershipor Loantoinvestin Loantobuyinterestinemployee- Loantoinvestinaco-CapitalClivepurchasedatenacreplotoflandinMay2010for£80,000.InJanuary2020,Clivesoldthreeofthehectaresfor£36,000withexpensesofsaleamountingto£1,000.ThemarketvalueoftheremainingsevenhectaresoflandinJanuary2020was£90,000.WhatisClive'schargeablegainonthedisposalofthethreehectaresoflandinthetaxyearCapitalClive-Chargeable£SalesOriginalcostChargeable注：ChargeablegainAETaxableInheritanceSusannadiedon19November2019.Herestateconsistedofhermainresidenceworth£300,000(onwhichtherewassecuredarepaymentmortgageof£195,000)andinvestmentsandcashtotalling£385,000.Susannaleftherestateequallytohersonanddaughter.ShewasdivorcedfromherSusannahadnotmadeanylifetimetransfersofHowmuchinheritancetaxwillbepayableonSusanna's£注：不需要打千分位符、不需要打货币符£Inheritance知识点讲解6：Death范围很广，除了：mortgagedassetendowmentmortgageisnotlegallyen abledebts(verballypromisedisnotdeducted)funeralexpensespouseexemption7yearsaccumulationdeathdate往前数7除了nilratebandresidencenilrate遗产税中没有AE只针对生前 hasowned80%oftheordinarysharecapitalofBoon formanyyears.Thetwocompanies'resultsfortheyearended31December2019areasfollows:£

£Trading Chargeable Whatisthe umamountofcurrentperiodgroupreliefwhichBoon canclaimfromBabfortheyearended31December2019?知识点讲解7：Groupforcorporationtaxpurposes75%group--母子、母孙公司≥75%本题问的是两个公司可做的最大金额的lossrelief，只有一笔lossBab公司的38000，能转让的金额要从Bab最多能拿出来多少和Boon最多能接受多少选择较低值，对Bab来说，tradingloss是可以全额拿出来转让的，所以想要最大限度的转让，肯定是自己不完自己能抵减的全部减免，但本题没有任何自己可递减的，只有两笔收36000=40000，取较低值，取VAT(Value-added isregisteredforvalueaddedtax(VAT).