1.The correct answer is:A
Total standard sales for months 1 to 12 = £57,100
Total zero rated sales for months 1 to 12 = £27,300
57,100 + 27,300 – 3,400 – 1,900 + 3,700 + 4,900 = £87,700
2.The correct answer is:D
The £1,800 advertising is more than six months prior to registration, and the £300 advertising has no VAT invoice, so there is no pre-registration VAT recoverable.
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