Which of the following matters cannot be taken into account in determining a taxpayer’s purpose in entering into or carrying out a scheme under Part IVA: (a) Manner in which the scheme is entered into and carried out. (b) Form and substance of the scheme. (c) Time the scheme is entered and length of period it is carried out. (d) Tax result achieved but for Part IVA. (e) Change in financial position of the taxpayer and any connected person. (f) Other consequences for the taxpayer and any connected person. (g) Nature of any connection between the taxpayer and any connected person. (h) A taxpayer’s actual subjective purpose. in entering into the scheme or carrying it out. Which of the following cannot be a general deduction for an employee: (a) Work union membership fees. (b) Work related travel (non-car) expenses. (c) Periodical subscriptions to trade or professional associations. (d) Periodical subscriptions to work related or professional books and manuals. (e) Technical or trade books and journals. (f) Seminar, conference and education workshop attendance fees. (g) Tools of trade and equipment. (h) Income protection insurance
Which of the following matters cannot be taken into account in determining a
taxpayer’s purpose in entering into or carrying out a scheme under Part IVA:
(a) Manner in which the scheme is entered into and carried out.
(b) Form and substance of the scheme.
(c) Time the scheme is entered and length of period it is carried out.
(d) Tax result achieved but for Part IVA.
(e) Change in financial position of the taxpayer and any connected person.
(f) Other consequences for the taxpayer and any connected person.
(g) Nature of any connection between the taxpayer and any connected person.
(h) A taxpayer’s actual subjective purpose. in entering into the scheme or carrying it out.
Which of the following cannot be a general deduction for an employee:
(a) Work union membership fees.
(b) Work related travel (non-car) expenses.
(c) Periodical subscriptions to trade or professional associations.
(d) Periodical subscriptions to work related or professional books and manuals.
(e) Technical or trade books and journals.
(f) Seminar, conference and education workshop attendance fees.
(g) Tools of trade and equipment.
(h) Income protection insurance
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