2018年12月ACCA考试P6高级税务真题.docVIP

2018年12月ACCA考试P6高级税务真题 (总分100,考试时间195分钟) Section A SUPPLEMENTARY INSTRUCTIONS1. You should assume that the tax rates and allowances for the tax year 2017/18 and for the financial year to 31 March 2018 will continue to apply for the foreseeable future unless you are instructed otherwise.2. Calculations and workings need only be made to the nearest pound;.3. All apportionments should be made to the nearest month.4. All workings should be shown.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questions.Income taxnbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbs