2008年6月、12月特许公认会计师(ACCA)F6(United Kingdom)考

2008年6月、12月特许公认会计师(ACCA)F6(United Kingdom)考试真题及答案

(United Kingdom)
Monday 1 December 2008

National insurance contributions
(Not contracted out rates)
Class 1 Employee £1 – £5,225 per year Nil
£5,226 – £34,840 per year 11·0
£34,841 and above per year 11·0
Class 1 Employer £1 – £5,225 per year Nil
£5,226 and above per year 12·8
Class 1A 12·8
Class 2 £2·20 per week
Class 4 £1 – £5,225 per year Nil
£5,226 – £34,840 per year 8·0
£34,841 and above per year 1·0
Rates of interest
Official rate of interest: 6·25%
Rate of interest on underpaid tax: 7·5% (assumed)
ALL FIVE questions are compulsory and MUST be attempted
1 Peter Chic is employed by Haute-Couture Ltd as a fashion designer. The following information is available for the tax
year 2007-08:
(1) During the tax year 2007-08 Peter was paid a gross annual salary of £45,600 by Haute-Couture Ltd. Income
tax of £15,558 was deducted from this figure under PAYE.
(2) In addition to his salary, Peter received two bonus payments from Haute-Couture Ltd during the tax year
2007-08. The first bonus of £4,300 was paid on 30 April 2007 and was in respect of the year ended
31 December 2006. Peter became entitled to this first bonus on 10 April 2007. The second bonus of £3,600
was paid on 31 March 2008 and was in respect of the year ended 31 December 2007. Peter became entitled
to this second bonus on 25 March 2008.
(3) Throughout the tax year 2007-08 Haute-Couture Ltd provided Peter with a diesel powered motor car which has
a list price of £22,500. The motor car cost Haute-Couture Ltd £21,200, and it has an official CO2 emission rate
of 232 grams per kilometre. Peter made a capital contribution of £2,000 towards the cost of the motor car when
it was first provided to him. Haute-Couture Ltd also provided Peter with fuel for private journeys.
(4) Haute-Couture Ltd has provided Peter with living accommodation since 1 January 2005. The company had
purchased the property in 2004 for £160,000, and it was valued at £185,000 on 1 January 2005.
Improvements costing £13,000 were made to the property during June 2006. The annual value of the property
is £9,100.
(5) Throughout the tax year 2007-08 Haute-Couture Ltd provided Peter with two mobile telephones. The telephones
had each cost £250 when purchased by the company in January 2007.
(6) On 5 January 2008 Haute-Couture Ltd paid a health club membership fee of £510 for the benefit of Peter.
(7) During February 2008 Peter spent five nights overseas on company business. Haute-Couture Ltd paid Peter a
daily allowance of £10 to cover the cost of personal expenses such as telephone calls to his family.
Property income
(1) Peter owns two properties, which are let out. Both properties are freehold houses, with the first property being
let out furnished and the second property being let out unfurnished.



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