2015年12月ACCA考试《税务（United Kingdom）》真题及答案.pdfVIP

2015 年 12 月 ACCA 考试《税务（United Kingdom）》真题 (总分：100，做题时间：180 分钟) 一、Section A – ALL 15 questions are compulsory and MUST be attempted (总题数：15， 分数：30.00) 1.On 10 January 2015, a freehold property owned by Winifred was damaged by a fire. The property had been purchased on 29 May 2002 for ￡73,000. Winifred received insurance proceeds of ￡37,200 on 23 February 2015,and she spent a total of ￡41,700 during March 2015 restoring the property. Winifred has elected to disregard the part disposal. What is the base cost of the restored freehold property for capital gains tax purposes? （分数：2.00） A. ￡68,500 B. ￡77,500 √ C. ￡114,700 D. ￡35,800 解析：73,000 – 37,200 + 41,700 = ￡77,500 2.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 （分数：2.00） A.3 and 4 √ B.1 and 2 C.2 and 3 D.1 and 4 3.Benjamin died on 30 November 2014 leaving an estate valued at ￡890,000. Inheritance tax of ￡276,000 was paid in respect of the estate. Under the terms of his will, Benjamin left ￡260,000 to his wife, a specific legacy of ￡120,000 (free of tax) to his brother, and the residue of the estate to his grandchildren. What is the amount of inheritance received by Benjamin’s grandchildren? （分数：2.00） A. ￡614,000 B. ￡510,000 C. ￡354,000 D. ￡234,000 √ 解析：890,000 – 260,000 – 120,000 – 276,000 = ￡234,000 4.Yui commenced trading on 1 April 2014, and registered for value added tax (VAT) from 1 January 2015. Her first VAT return is for the quarter ended 31 March 2015. During the period 1 April 2014 to 31 Mar