$1\mathrm{.}3-$ Andi Ltd manufactures hair products, which are standard$-$rated for VAT. The products are sold to Bart Ltd$,$ a wholesaler. Charlotte purchases these goods to use in her hairdressing business, which is not registered for VAT.

Who will suffer the VAT cost of the hair products?

A Andi Ltd

B Bart Ltd

C Charlotte

D HMRC

$1\mathrm{.}4-$ On $1$ January $2024$ Iva gave $5,000$ to charity under the Gift Aid scheme. His only income is an annual salary of $59,000.$

Identify the correct treatment of the gift.

The gift reduces Iva's income tax liability by:

A $1,000$

B $1,250$

C $6,250$

Tax relief is obtained by:

D extending the basic rate band

E making a deduction from employment income

F making a deduction from total income

$1\mathrm{.}5-$ Joanna has taxable income in $2023/24$ of $66,500($non$-$savings income$)$ and $107,000($dividend income$).$

What is Joanna's income tax liability for $2023/24?$