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Listening Quiz: Xem Lại Yêu Cầu Capital Allowances – Advanced Level
Th8 10, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the main topic of the conversation?
A meeting to choose new plant and machinery for the office
A discussion about preparing a marketing plan for a new client
A complaint about missing payroll records from last year
A review of a tax claim that reveals an unclaimed super-deduction
Explanation:
Laura and William discuss reviewing a capital allowances claim and finding an unclaimed super-deduction that can be added by amending the claim.
2.
How much qualifying expenditure was not claimed?
Around £1,500,000
Around £150,000
£15,000
£50,000
Explanation:
Laura says that around £150,000 of qualifying expenditure was not claimed.
3.
What kind of tax relief is the super-deduction?
A refund for employee travel costs
A credit for overseas sales tax
A deduction for office rent payments
A relief for new plant and machinery
Explanation:
Laura explains that the super-deduction is a tax relief for new plant and machinery.
4.
What can be inferred about the amendment Laura will prepare?
It will replace the entire original claim
It will reduce the qualifying expenditure amount
It will add extra relief without affecting other parts of the claim
It will only be useful after April 2024
Explanation:
William asks whether the amendment will affect other parts of the claim, and Laura says no, it only adds extra relief on top.
5.
What will Laura do next?
Recalculate the plant and machinery cost from scratch
Prepare the amendment documents and send them to William
Wait until after April 2024 to resubmit the claim
Call HMRC to reject the claim
Explanation:
William asks Laura to prepare the amendment documents, and Laura says she will do that today and send them to him.
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