Blessing is VAT registered in the UK. In the quarter to 31 March 2025, her accounts include the total cost of fuel for her car (used 20% for private purposes) of £1,200 (VAT-inclusive). The relevant quarterly VAT fuel scale rate for the car is £403 (VAT-inclusive). Assuming a standard VAT rate of 20%, what is the net VAT reclaimable by Blessing for this quarter in respect of car fuel?

Tobias is VAT registered in the UK and only makes standard-rated supplies (20% VAT). In the quarter to 31 March 2025, he had the following transactions: 1. Sales of £30,000 and purchases of goods for resale of £16,800 (both figures are VAT-inclusive). 2. He gave free samples of his products to a potential customer, which normally have a cost of production under £50 but sell for £100 (VAT-exclusive). How much net VAT is payable by Tobias for this quarter?

Emil is registered for UK VAT. For the quarter ended 31 March 2025, the input VAT incurred on his purchases and expenses included: - Entertaining overseas customers: £320 - Purchase of new office equipment: £1,250 - Purchase of a new car for business and private use by an employee: £3,000 What is the total amount of input VAT recoverable by Emil for this quarter?