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P6 - Final

P6 - Final

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Published by: shaggy2k9 on Jun 03, 2009
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Final AssessmentKAPLAN PUBLISHING Page 1 of 17
ACCA FINAL ASSESSMENT
Advanced Taxation
QUESTION PAPER
Time allowed Reading time:
15 minutes
Writing time:
3 hours
 
This paper is divided into two sectionsSection A
BOTH questions are compulsory and MUST beattempted
Section B
TWO questions ONLY to be attempted
 Tax rates and allowances
are on pages 3 – 6
Do not open this paper until instructed by the supervisor This question paper must not be removed from the examinationhallJUNE 2009
Kaplan Publishing/Kaplan Financial
 
ACCA P6 Advanced TaxationPage 2 of 17 KAPLAN PUBLISHING© Kaplan Financial Limited, 2008All rights reserved. No part of this examination may be reproduced or transmitted in any formor by any means, electronic or mechanical, including photocopying, recording, or by anyinformation storage and retrieval system, without prior permission from Kaplan Publishing.
 
Final AssessmentKAPLAN PUBLISHING Page 3 of 17
Tax rates and allowances
Some tax rates and allowances will be reproduced in the examination paper for Paper P6. Inaddition, other specific information necessary for candidates to answer individual questionswill be given as part of the question.
Income tax
%Basic rate £1 £34,800 20Higher rate £34,801 and above 40
Personal allowances
£Personal allowance 6,03565 74 9,03075 and over 9,180Income limit for age related allowances 21,800
Car benefit percentage
The base level of CO
2
emissions is 135 grams per kilometre.
Car fuel benefit
The base figure for calculating the car fuel benefit is £16,900.
Personal pension contribution limits
£Annual allowance 235,000Lifetime allowance 1,650,000The maximum contribution that can qualify for tax relief without any earnings is £3,600.
Authorised mileage allowance
All cars:Up to 10,000 miles 40pOver 10,000 miles 25p

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