CIMA Exam Practice Kit: Financial Accounting and Tax by Dak Patel, Walter Allan

By Dak Patel, Walter Allan

CIMA examination perform Kits consolidate studying via offering an intensive financial institution of perform questions. each one answer offers a detailed research of the proper resolution and highlights why the choices are fallacious. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction. It supplementations the reputable CIMA research structures and CIMA Revision playing cards with a wealth of extra questions and fabric concentrated only on utilising what has been learnt to passing the examination. CIMA examination perform Kits support scholars organize with self assurance for examination day, and to go the recent syllabus first time. * is helping CIMA scholars to arrange and move the hot syllabus first time * perform utilising and showing wisdom so CIMA examiners can award you marks * offers labored solutions to completely clarify the right kind resolution, and research of flawed solutions - supporting CIMA scholars steer clear of universal pitfalls

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Not declaring a source of income or gain). Tax avoidance is the legal avoidance of tax by arranging a taxpayer’s affairs to make the best use of the tax law. Although such arrangements are strictly legal, some schemes are viewed as contrary to the intended effect of the tax law, leading to antiavoidance rules being passed to prevent their continuing use. 6 Methods that can be adopted by a tax authority to minimise tax avoidance (and evasion) Suitable courses of action available to a tax authority to minimise tax avoidance, apart from passing specific anti-avoidance legislation, are: (i) to ensure that tax law is perceived as fair and equitable as between different taxpayers.

Not declaring a source of income or gain). Tax avoidance is the legal avoidance of tax by arranging a taxpayer’s affairs to make the best use of the tax law. Although such arrangements are strictly legal, some schemes are viewed as contrary to the intended effect of the tax law, leading to antiavoidance rules being passed to prevent their continuing use. 6 Methods that can be adopted by a tax authority to minimise tax avoidance (and evasion) Suitable courses of action available to a tax authority to minimise tax avoidance, apart from passing specific anti-avoidance legislation, are: (i) to ensure that tax law is perceived as fair and equitable as between different taxpayers.

10 Which of the following statements best describes the concept of an imputation system for taxing dividends paid by a company to its shareholders? 11 Company G is resident in a tax jurisdiction operating the following rules for the assessment of corporate profits: (i) companies are free to choose their accounting date, but once chosen must be applied for at least five consecutive accounting periods (ii) corporate profits comprise all types of income and chargeable gains (iii) capital losses can only be relieved against current or future capital gains of the same company (iv) trading losses can be relieved in the same company as follows: (a) against total taxable profits of the same accounting period and then against total taxable profits of the period of equal length preceding the accounting period of loss, and/or; (b) against future taxable trading profits of the same trade of that company.

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