Sir, In the answer joe income tax liability as a mix of directors remuneration and dividend showing such as, (31,785×10%).If this10% is for dividend 10% for FA 2015 or entrepreneur income tax 10%? Then what about the £8000 of directors remuneration?
You must not use the exam questions and answers from the ACCA website for as you note this is because they have not been updated to FA 2016. Use only a FA 2016 exam / revision kit produced by one of the ACCA approved providers.