问答题
问答题 (a) State who may account for VAT on the cash basis. (3 marks)
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问答题 (b) State the circumstances in which an authorisation to account for VAT on the cash basis can be cancelled. (2 marks)
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问答题 (c) Compute Cecily’s VAT liability or if applicable, refund, due for the two-month period January/February 2006. (10 marks)
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