1.答案:£124
解析:Class 1A NIC is only charged on the gym membership and it is calculated based on the cost to the employer (not what the employee would have paid). Therefore, 900 * 13.8% = £124
2.答案:C
解析:Appeals relating to indirect taxes must be made directly to the Tribunal. Many candidates selected A, which is not correct because for direct taxes, appeals must first be made to HMRC.
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