2009年6月特许公认会计师(ACCA)F6考试真题及答案

2009年6月特许公认会计师(ACCA)F6考试真题及答案

Taxation
(United Kingdom)
Monday 1 June 2009.

ALL FIVE questions are compulsory and MUST be attempted
1 Domingo, Erigo and Fargo Gomez are three brothers. The following information is available for the tax year 2008-09:
Domingo Gomez
(1) Domingo is aged 67.
(2) During the tax year 2008-09 he received the state pension of £4,500 and a private pension of £2,300.
(3) In addition to his pension income Domingo received building society interest of £14,400 and interest of £600
on the maturity of a savings certificate from the National Savings and Investments Bank during the tax year
2008-09. These were the actual cash amounts received.
(4) During the tax year 2008-09 Domingo made donations of £300 (gross) to local charities. These were not made
under the gift aid scheme.
Erigo Gomez
(1) Erigo is aged 56.
(2) He is employed as a business journalist by Economical plc, a magazine publishing company. During the tax year
2008-09 Erigo was paid a gross annual salary of £36,000.
(3) During the tax year 2008-09 Erigo used his private motor car for business purposes. He drove 18,000 miles in
the performance of his duties for Economical plc, for which the company paid an allowance of 20 pence per
mile.
(4) During June 2008 Economical plc paid £11,400 towards the cost of Erigo’s relocation when he was required to
move his place of employment. Erigo’s previous main residence was 140 miles from his new place of
employment with the company. The £11,400 covered the cost of disposing of Erigo’s old property and of
acquiring a new property.
(5) Erigo contributed 6% of his gross salary of £36,000 into Economical plc’s HM Revenue and Customs’ registered
occupational pension scheme.

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