2026年ACCA高级税务考试真题及答案.docxVIP

2026年ACCA高级税务考试真题及答案

SectionA–Compulsoryquestion

YouareaseniortaxmanagerataUKcharteredaccountancyfirm,advisingthefinancedirectorofLunaplc,aUK-listedgroupspecialisinginsmartretailequipmentmanufacturinganddistribution.Thegroupstructurecomprisesfourentities:Lunaplc(UKresidentparent,100%ownedbypublicshareholders),SolLtd(100%ownedbyLunaplc,UKresident,engagedinretailsoftwareRD),AstraLtd(90%ownedbyLunaplc,Irishresident,engagedinhardwaremanufacturing),PivotPteLtd(75%ownedbyLunaplc,Singaporeresident,engagedinSouthe