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1.Yui commenced trading on 1 April 2014, and registered for value added tax (VAT) from 1 January 2015. Her first VAT return is for the quarter ended 31 March 2015. During the period 1 April 2014 to 31 March 2015, Yui incurred input VAT of £110 per month in respect of the hire of office equipment.
How much input VAT in respect of the office equipment can Yui reclaim on her VAT return for the quarter ended 31 March 2015?
A £660
B £990
C £330
D £1,320
2.Since 6 April 2014, Nicolas has let out an unfurnished freehold office building. On that date, the tenant paid Nicolas a premium of £82,000 for the grant of a 15-year lease.
How much of the premium of £82,000 will Nicolas include when calculating his property business profit for the tax year 2014–15?
A £59,040
B £22,960
C £82,000
D £5,467
