1.3 - 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 1.4 - 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 1.5 - 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?