ACCA考试F6税务（Irish）真题2010年12月（无答案）.doc

1、ACCA 考试 F6 税务（Irish）真题 2010 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：25.00）(1).(a) (i) Explain whether Niamh can qualify for the home carers tax credit for the years 2008 and 2009; (3 marks) (ii) State the implications for Keith and Niamh if she claims this tax credit for 2009. (1 mark

2、) Note: Computations are not required for part (a).（分数：6.25）_(2).(b) (i) Compute the income tax payable by/refundable to Keith and Niamh for the year 2009, on the basis that they avail of the maximum relief available for Keiths losses; Note: In 2009 the Trade union subscription tax credit is 70. (12

3、 marks) (ii) Explain why it would have been more tax efficient to have restricted the 2009 claim for loss relief. (2 marks)（分数：6.25）_(3).(c) State the conditions under which emergency tax is applied in the PAYE system. (2 marks) （分数：6.25）_(4).(d) Niamhs new employer, who is not in the business of mo

4、ney lending, has offered her a loan of 100,000. This loan would replace an existing building society loan, taken out in 2000. The purpose of this loan was to purchase Keith and Niamhs principal private residence. The interest rate applicable to the loan offered by Niamhs employer would be 2% per ann

5、um. Required: Explain for Niamh the income tax and PRSI implications, arising on an annual basis, of her taking the loan from her employer assuming that her monthly pay will remain at its current level. (5 marks)（分数：6.25）_（分数：30.00）(1).(a) Compute the total profits before loss relief of Clouds Ltd i

6、n respect of each of the relevant accounting periods. (21 marks) （分数：15.00）_(2).(b) Compute the corporation tax liability of Clouds Ltd for the years 2008 and 2009 making maximum use of all available loss reliefs at the earliest opportunity. Your answer should include a loss table showing the order

7、of allocation of losses and any unused losses to be carried forward. (9 marks)（分数：15.00）_（分数：20.00）(1).(a) Calculate the amount of capital gains tax (CGT) payable by Emma in relation to the above transactions. If there is no tax liability for any transaction due to the existence of a relief, explain

8、 the conditions that need to be satisfied for the relief to be available. (16 marks) （分数：10.00）_(2).(b) Emma recently put in an offer to buy a local residential property. The current owner is neither Irish domiciled nor Irish resident. Emmas offer, which is likely to be accepted, is for 600,000. Req

9、uired: Advise Emma on any capital gains tax administration issues relevant to this purchase of which she needs to be aware. (4 marks)（分数：10.00）_(1). （分数：5.00）_(2). （分数：5.00）_(3). （分数：5.00）_（分数：9.99）(1).(a) Compute Cyrils value added tax (VAT) liability/refund for the VAT period November/December 200

10、9, giving brief explanations for your treatment of the various items of income and expenditure. (7 marks) （分数：3.33）_(2).(b) State the due date for filing Cyrils November/December 2009 VAT return. (1 mark) （分数：3.33）_(3).(c) State who may opt to account for VAT on the cash receipts basis. (2 marks)（分数：3.33）_