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The entertaining of overseas customers is allowed but not customers in the UK. Additionally, the other part of that question asked about which impairment loss(bad debt was applicable.) The 520 from August is correct. It has to be older than 6 months to be written off.
Question 1 – Indirect tax was a giveaway. VAT
Also you had to notice in the inheritance tax question that the gift was given to her granddaughter so the answer was to skip a generation.
A lot of the answers centered around the earlier chapters to some extent. Hope I made it this time.
Did anyone get the answer to who would go to the Tribunal?
Also, that last question in Section A ( NIC) was difficult to get the answer. I know the 3,000 Employer’s allowance would apply but when you multiply the salary of the two employees for class 1 Secondary at 13.8% and leaving off the benefit of 2250 you just had difficulty getting the answer.
Any feed back?