10年12月份F6试题.pdfVIP

Fundamentals Level – Skills Module ) K U Taxation ( (United Kingdom) Monday 6 December 2010 6 F r e Time allowed Reading and planning: 15 minutes p Writing: 3 hours ALL FIVE questions are compulsory and MUST be attempted. Rates of tax and tables are printed on pages 2–4. a Do NOT open this paper until instructed by the supervisor. P During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants SUPPLEMENTARY INSTRUCTIONS 1. Calculations and workings need only be made to the nearest £. 2. All apportionments should be made to the nearest month. 3. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates and allowances are to be used in answering the questions. Income tax % Basic rate £1 – £37,400 20 Higher rate £37,401 and above 40 A starting rate of 10