ACCA P6(United Kingdom)历年试题大全(2003年-2008年)

ACCA P6(United Kingdom)历年试题大全(2003年-2008年)

包含(2003年-2008年)ACCA P6(United Kingdom)历年考试真题及答案,文件列表如下:

Advanced Taxation
(United Kingdom)
Monday 2 June 2008

Time allowed
Reading and planning: 15 minutes
Writing: 3 hours
This paper is divided into two sections:
Section A – BOTH questions are compulsory and MUST be attempted
Section B – TWO questions ONLY to be attempted
Tax rates and allowances are on pages 3-5

2 You have received the following memorandum from your manager, Irwin Allen.
To Tax senior
From Irwin Allen
Date 2 June 2008
Subject John and Maureen Robinson
I had a meeting with John Robinson and his wife Maureen yesterday. They have two children; Will, aged seven
and Penny, aged nine. John and Maureen have made a number of errors in their income tax returns and Maureen
requires advice in connection with her business.
Errors in income tax returns
John inherited a portfolio of quoted shares, an investment property and a large sum of cash in May 2005. Whilst
completing his tax return for 2005/06 he decided to ‘give’ all of the income arising from the shares, property and
cash deposits to his wife for tax purposes. Accordingly, he omitted the income from his own tax return and included
it in that of his wife. He did the same thing in 2006/07.
John has since realised that such a ‘gift’ has no effect for tax purposes and has decided to notify HM Revenue and
Customs (HMRC) of his mistake.
In January 2006 John gave the investment property to Maureen who sold it a week later. The gift to Maureen was
the subject of a legitimate legal conveyance but, after the sale, Maureen gave the sales proceeds to John in
accordance with an agreement they had made prior to the gift. Maureen declared the capital gain of £13,470 in
her 2005/06 income tax return.
John has asked us to calculate the additional tax payable as a result of his mistaken declarations to HMRC. A
schedule prepared by John summarising the family’s income for the two tax years 2005/06 and 2006/07 together
with details of the investment property is on your desk. The gain on the sale of the investment property was the
couple’s only capital gain in the last four years.
Maureen’s business
Maureen began trading as Robinson Mapping on 1 November 2005. She registered for value added tax (VAT)
immediately and prepared her first accounts to 30 September 2006. A schedule prepared by Maureen
summarising the results of the business is also on your desk.
Maureen supplies specialised maps to businesses in the leisure industry. All of her customers are registered for VAT.
The business has recoverable input tax of approximately £300 per quarter. Despite accounting for VAT on an
annual basis, Maureen is finding the administration of the tax very time consuming and is considering deregistering
unless the amount of administration can be reduced.
Please prepare the following for me.
(a) A calculation of the additional taxes payable by John and Maureen Robinson in respect of the tax years
2005/06 and 2006/07 as a result of disclosing to HMRC the errors in their tax returns.
There’s quite a bit to do here; please ensure that your calculations are clear and logical so that they are easy
to follow. You’ll need to work out the extra tax payable by John on the investment income and compare it with
the tax paid by Maureen (probably a fairly small amount as most if not all of the income will have fallen into
her basic rate band).
Please do not address the issue of interest and penalties for the moment.
(b) Advice for Maureen on her ability to deregister for the purposes of VAT together with the procedure she should
follow and the implications of deregistration. Include details of any alternative strategy that might solve her
I do not want you to write a letter or to prepare illustrative calculations; just write the necessary paragraphs
for me to incorporate in a letter that will cover a number of other issues.



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