charge,taking into account any brought forward annual allowance? 8.What are the consequences of the total of employee and employer pension contribution exceeding the annual allowance? 9.For what period is property business income computed? 10.List the traditional badges of trade 11.What are the remoteness test and the duality test? 12.Writing down allowances are pro-rated in a six-month period of account. True/false? 13.Is a first-vear allowance on a low emission car pro-rated in a six month period of account? 14.What is the normal basis of assessment? 15.When a loss is to be relieved against general income,how are losses linked to particular tax years? 16.Against which years'general income may a loss be relieved,for a continuing business which has traded for many years? (三)思考与实践 1.Mike and Matt are married couple.Mike owns 25%of an investment property and Matt owns 75%.How will the income be taxed? 2.Could Karen claim any extra relief if she was accompanied by work colleague for 1,000 of those miles? 3.Give an example of a PAYE code. 4.What are the consequences of exceeding the lifetime allowance? 5.How is capital expenditure relieved for furnished lettings? 6.Which business can use the cash basis of accounting? 7.When may balancing allowances arise? 8.How are overlap profits relived? 9.Joe starts trading on 6 April 2016,having previously been employed for many vears.He makes a lose in his first vear of trading.Against income of which years can he set the loss under early trade loss relief? (四)教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 4 Value added tax (一)目的与要求 1.Recognise the circumstances in which a person must register or 10 10 charge, taking into account any brought forward annual allowance? 8.What are the consequences of the total of employee and employer pension contribution exceeding the annual allowance? 9.For what period is property business income computed? 10.List the traditional badges of trade. 11.What are the remoteness test and the duality test? 12.Writing down allowances are pro-rated in a six-month period of account. True/false? 13.Is a first-year allowance on a low emission car pro-rated in a six month period of account? 14.What is the normal basis of assessment? 15.When a loss is to be relieved against general income, how are losses linked to particular tax years? 16.Against which years’ general income may a loss be relieved, for a continuing business which has traded for many years? （三）思考与实践 1.Mike and Matt are married couple. Mike owns 25% of an investment property and Matt owns 75%. How will the income be taxed? 2.Could Karen claim any extra relief if she was accompanied by work colleague for 1,000 of those miles? 3.Give an example of a PAYE code. 4.What are the consequences of exceeding the lifetime allowance? 5.How is capital expenditure relieved for furnished lettings? 6.Which business can use the cash basis of accounting? 7.When may balancing allowances arise? 8.How are overlap profits relived? 9.Joe starts trading on 6 April 2016, having previously been employed for many years. He makes a lose in his first year of trading. Against income of which years can he set the loss under early trade loss relief? （四）教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 4 Value added tax (一)目的与要求 1.Recognise the circumstances in which a person must register or