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1.Wan ceased trading on 31 December 2014, having been self-employed since 1 January 2002. On 1 January 2014, the tax written down value of her plant and machinery main pool was £6,200. On 10 November 2014, Wan purchased a computer for £1,600. All of the items included in the main pool were sold for £9,800 on 31 December 2014.
What is the balancing charge which will arise upon the cessation of Wan’s trade?
A £4,716
B £3,404
C £2,000
D £3,600
2. For the year ended 30 June 2014, Forgetful Ltd had a corporation tax liability of £166,250, which it did not pay until 31 July 2015. Forgetful Ltd is not a large company.
How much interest will Forgetful Ltd be charged by HM Revenue and Customs (HMRC) in respect of the late payment of its corporation tax liability for the year ended 30 June 2014?
A £1,801
B £2,909
C £5,403
D £1,662
