Which of the following taxpayers are most likely to benefit financially from voluntary registration for value added tax (VAT)? 1. A business which buys standard-rated supplies and sells zero-rated goods to members of the public. 2. A business which buys zero-rated supplies and sells standard-rated goods to members of the public. 3. A business which buys zero-rated supplies and sells zero-rated goods to members of the public. 4. A business which buys standard-rated supplies and sells standard-rated goods to other VAT-registered businesses.

Yui started trading on 1 April 2024 and registered for value added tax (VAT) from 1 January 2025. Her first VAT return is for the quarter ended 31 March 2025. During the period 1 April 2024 to 31 March 2025, 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 2025?

Fergus owns shares in a number of companies: A Ltd, B Ltd, and C Ltd (all registered in the UK), and D Sarl, whose only place of business is in France. Which of these companies can be included together in a UK VAT group?