ACCA考试F6税务（Irish）真题2008年6月（无答案）.doc

1、ACCA 考试 F6 税务（Irish）真题 2008 年 6 月及答案解析(总分：99.99，做题时间：180 分钟)一、*(总题数：1，分数：0.00)(1).（a） （分数：15.00）_(2).（b） （分数：15.00）_(1). （分数：12.50）_(2). （分数：12.50）_（分数：20.00）(1).(a) Compute Ruperts capital gains tax liability, if any, for the income tax year 2007, giving brief explanations of any reliefs or exempti

2、ons that apply. (18 marks) （分数：10.00）_(2).(b) State the due date(s) for the payment of any capital gains tax due. (2 marks)（分数：10.00）_（分数：15.00）(1).(a) Set out the particulars which must be contained in a VAT invoice. (4 marks) （分数：3.00）_(2).(b) State, giving reasons, the significance of a valid VAT

3、 invoice for the purchaser of the goods/services, who is registered for VAT. (4 marks) （分数：3.00）_(3).(c) State when the provider of a vatable service must issue a valid invoice. (2 marks) （分数：3.00）_(4).(d) State, giving reasons, whether you agree with the vendors agent that the client, who is purcha

4、sing the business, will obtain a credit for the VAT element of the purchase price. (3 marks) （分数：3.00）_(5).(e) State, giving reasons, whether you agree with the Revenue officials assertion that Irish domestic VAT law over-rides a decision of the European Court of Justice. (2 marks)（分数：3.00）_（分数：9.99

5、）(1).(a) State, giving reasons, whether Richard will be subject to income tax or capital gains tax on any gains arising from the sale(s) of the two houses. (3 marks) （分数：3.33）_(2).(b) State, giving reasons, whether it would be preferable for Richard to be subject to income tax or capital gains tax o

6、n any gains arising from the sale(s) of the two houses. (5 marks) （分数：3.33）_(3).(c) State the relevant contract tax (RCT) obligations on Richard in relation to this development. (2 marks) Note: in relation to all three parts of this question you should assume that current law will continue to apply.（分数：3.33）_