2015年12月ACCA考试《高级税务》真题及答案.pdfVIP

2015 年 12 月 ACCA 考试 《高级税务》真题 (总分：120.00，做题时间：180 分钟) 一、Section A(总题数：2，分数：60.00) Your manager has had a meeting with Jonny who is establishing a new business. An extract from an email from your manager, a schedule and a computation are set out below. Extract from the email from your manager Jonny was born in 1968. His new business will begin trading on 1 November 2015. Jonny will use an inheritance he received following the death of his mother to finance this new venture. We have been asked to advise Jonny on his business and his inheritance. Some of the work has already been done; I want you to complete it. Please prepare a memorandum for Jonny’s client file addressing the following issues: (a) Unincorporated business I attach a schedule which sets out Jonny’s recent employment income and his plans for the new business. I think you will find it useful to read the schedule before you go through the rest of this email. You should assume that Jonny does not have any other sources of income or any taxable gains in any of the relevant tax years. (i) Jonny’s post-tax income Jonny has asked for an approximation of his post-tax income position for the first two trading periods. I want you to prepare calculations in order to complete the following table, assuming that any available trading loss reliefs will be claimed in the most beneficial manner. You should include explanations of the options available to relieve the loss, clearly identifying the method which will maximise the tax saved (you do not need to consider carrying the loss forward). Table to be completed Include a brief explanation as to why these calculations are only an approximation of Jonny’s budgeted post-tax income. (ii) Salesmen Jonny intends to hire two salesmen to get the business started. Their proposed contractual arrangements are as set out