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1.Elsa is employed by Bee Ltd. During the tax year 2018-19, Bee Ltd provided Elsa with the following benefits:
(1) A private gym membership (2) A contribution of £1,800 into Elsa's private pension schemeElsa had use of the private gym membership throughout the tax year. The normal membership fee is £1,000, but Bee Ltd negotiated a discount and paid £900 for it.What amount of class 1A national insurance contributions (NICs) are payable by Bee Ltd in respect of Elsa for the tax year 2018-19?
2.In which of the following cases must an appeal be made directly to the Tribunal?
A. A company appealing against a penalty for late filing of a corporation tax return
B. A company appealing against a penalty for late filing of employer year end returns
C. An individual appealing against a penalty for late registration for value added tax (VAT)
D. An individual appealing against a penalty for late payment of capital gains tax
