1. Jasper Ltd is a retailer and has the following transactions in the quarter ended 31 March 2022: Supplies made (excluding VAT) - Standard rated - Zero rated - Exempt 345,000 56,000 124.000 Input Tax paid, attributable to: - Standard rated supplies -Zero rated supplies - Exempt supplies - Unattributable 31,000 9,000 20,000 12,000 How much input tax can Jasper Ltd recover for the quarter ended 31 March 2022? A. 40,000 B. 49,240 C. 52,000 D. 72,000 2. Xinyi Tannahill has adjusted net income of 114,700 for the tax year 2021/22. Xinyi is 28 years old and is married to Matthew Tannahill. Matthew is 30 years old; his adjusted net income for the tax year 2021/22 is 125,150. What is Xinyi Tannehill's personal allowance for the tax year 2021/22? A. B. c. D. 12,570 5,220 0 7,350 3. . Valentina Blackstock died on 24th January 2022, leaving an estate valued at 800,000. Her will leaves her main residence, valued at 200,000, to her son and the remainder of her estate to her daughter. She never made any lifetime gifts and never married. How much inheritance tax is due on Valentina's estate? A. B. C. D. 120,000 190,000 250,000 320,000 Bryn Tagovailoa is 29 years old and was born in Cork (Republic of Ireland). Bryn's permanent home is in Dublin (Republic of Ireland). Bryn worked as a pensions analyst at HMRC, London (UK) from 1 January 2018 to 30 April 2021; during this period, Bryn lived in London. On completion of his duties at HM Treasury, he spent the period 1 May 2021 to 10 May 2021 on holiday in New York (USA). Bryn then spent the period 11 May 2021 to 31 May 2021 on holiday in Vancouver (Canada) On 1 June 2021, Bryn travelled to Sydney (Australia) where he lived and worked as a senior pensions analyst for the Department of Social Services, Australia, until 31 March 2022. Bryn returned to his permanent home in Dublin (Republic of Ireland) on 1 April 2022. coud What is Bryn's residence and domicile status for UK income tax for the tax year 2021/22? A UK resident and Republic of Ireland domiciled B. Non-UK resident and Republic of Ireland domiciled Republic of Ireland resident and UK domiciled Australia resident and Republic of Ireland domiciled 5. Clara Shanahan is employed as a management consultant at Maple Leafs plc, a large professional services firm. During the tax year 2021/22, Maple Leafs plc provided Clara with a car and non-job related accommodation. Clara used the car for both work and private purposes. Which of the following types of National Insurance contributions will Maple Leafs plc suffer in the contribution period 2021/22? A. Class 1 primary and Class 1A B. Class 1 primary, Class 2 and Class 1A C. Class 1 secondary and Class 1A D. Class 2 and Class 3 1. Jasper Ltd is a retailer and has the following transactions in the quarter ended 31 March 2022: Supplies made (excluding VAT) - Standard rated - Zero rated - Exempt 345,000 56,000 124.000 Input Tax paid, attributable to: - Standard rated supplies -Zero rated supplies - Exempt supplies - Unattributable 31,000 9,000 20,000 12,000 How much input tax can Jasper Ltd recover for the quarter ended 31 March 2022? A. 40,000 B. 49,240 C. 52,000 D. 72,000 2. Xinyi Tannahill has adjusted net income of 114,700 for the tax year 2021/22. Xinyi is 28 years old and is married to Matthew Tannahill. Matthew is 30 years old; his adjusted net income for the tax year 2021/22 is 125,150. What is Xinyi Tannehill's personal allowance for the tax year 2021/22? A. B. c. D. 12,570 5,220 0 7,350 3. . Valentina Blackstock died on 24th January 2022, leaving an estate valued at 800,000. Her will leaves her main residence, valued at 200,000, to her son and the remainder of her estate to her daughter. She never made any lifetime gifts and never married. How much inheritance tax is due on Valentina's estate? A. B. C. D. 120,000 190,000 250,000 320,000 Bryn Tagovailoa is 29 years old and was born in Cork (Republic of Ireland). Bryn's permanent home is in Dublin (Republic of Ireland). Bryn worked as a pensions analyst at HMRC, London (UK) from 1 January 2018 to 30 April 2021; during this period, Bryn lived in London. On completion of his duties at HM Treasury, he spent the period 1 May 2021 to 10 May 2021 on holiday in New York (USA). Bryn then spent the period 11 May 2021 to 31 May 2021 on holiday in Vancouver (Canada) On 1 June 2021, Bryn travelled to Sydney (Australia) where he lived and worked as a senior pensions analyst for the Department of Social Services, Australia, until 31 March 2022. Bryn returned to his permanent home in Dublin (Republic of Ireland) on 1 April 2022. coud What is Bryn's residence and domicile status for UK income tax for the tax year 2021/22? A UK resident and Republic of Ireland domiciled B. Non-UK resident and Republic of Ireland domiciled Republic of Ireland resident and UK domiciled Australia resident and Republic of Ireland domiciled 5. Clara Shanahan is employed as a management consultant at Maple Leafs plc, a large professional services firm. During the tax year 2021/22, Maple Leafs plc provided Clara with a car and non-job related accommodation. Clara used the car for both work and private purposes. Which of the following types of National Insurance contributions will Maple Leafs plc suffer in the contribution period 2021/22? A. Class 1 primary and Class 1A B. Class 1 primary, Class 2 and Class 1A C. Class 1 secondary and Class 1A D. Class 2 and Class 3