6月ACCA F6考试真题及答案

6月ACCA F6考试真题及答案

Taxation
(United Kingdom)
Monday 1 June 2009

Capital allowances
%
Plant and machinery
Writing-down allowance – General pool 20
– Special rate pool 10
First-year allowance – Low emission motor cars (CO2 emissions of less than
110 grams per kilometre) 100
Annual investment allowance for the first £50,000 of expenditure 100
Industrial buildings
Writing-down allowance 3
Corporation tax
Financial year 2006 2007 2008
Small companies rate 19% 20% 21%
Full rate 30% 30% 28%
Lower limit 1,300,000 1,300,000 1,300,000
Upper limit 1,500,000 1,500,000 1,500,000
Marginal relief fraction 11/400 1/40 7/400
Value added tax
Standard rate 17·5%
Registration limit £67,000
Deregistration limit £65,000
Capital gains tax
Rate of tax 18%
Annual exemption £9,600
Entrepreneurs’ relief – Lifetime limit £1,000,000
– Relief factor 4/9ths
National insurance contributions
(Not contracted out rates)
%
Class 1 Employee £1 – £5,435 per year Nil
£5,436 – £40,040 per year 11·0
£40,041 and above per year 11·0
Class 1 Employer £1 – £5,435 per year Nil
£5,436 and above per year 12·8
Class 1A 12·8
Class 2 £2·30 per week