1、ACCA 考试 F6 税务（Irish）真题 2009 年 12 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)（分数：30.00）(1).(a) Compute the Case II income of Ryan, Shane and Denise for the income tax years 2006, 2007 and 2008. (11 marks) （分数：10.00）_(2).(b) Compute the capital allowances claimable by Ryan for the tax year 2008. (3
2、 marks) （分数：10.00）_(3).(c) Compute Ryans and Kates income tax due for the tax year 2008 on the assumption that they are jointly assessed. (16 marks)（分数：10.00）_（分数：25.00）(1).(a) Compute the Case I adjusted income of Cribben Ltd for the year ended 31 December 2008. (14 marks) （分数：6.25）_(2).(b) Compute
3、 the corporation tax liability for Cribben Ltd for 2008. (6 marks) （分数：6.25）_(3).(c) State how a company can get relief for a loss incurred on the sale of quoted shares. (2 marks) （分数：6.25）_(4).(d) State how a company can claim relief for non-trade charges. (3 marks)（分数：6.25）_（分数：20.00）(1).(a) Compu
4、te Michelles capital gains tax liability for the tax year 2008 showing the amount of tax due, if any, for the initial and final period. Give a relevant explanation for any transaction that you treat as not giving rise to a capital gain in this year. (17 marks) （分数：10.00）_(2).(b) Define the term spec
5、ified asset for capital gains tax purposes. (3 marks)（分数：10.00）_(1). （分数：5.00）_(2). （分数：5.00）_(3). （分数：5.00）_John Black, a new client, who has been a chargeable person for a number of years, has asked you to explain the following, with reference to income tax.（分数：9.99）(1).(a) The rules applicable in determining the amount of preliminary tax to be paid for the tax year 2008. (3 marks) （分数：3.33）_(2).(b) The penalty for late filing of an income tax return. (4 marks) （分数：3.33）_(3).(c) The implications of late payment of income tax. (3 marks)（分数：3.33）_
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