b) (i) Rani has started business on 1 April 2021, still not registered for VAT. Her Taxable turnover is around 20,000 per month. Raju started business in 2010 and he decided to cease his business on 10 August 2021. By applying the concept of VAT registration, explain clearly when Rani has to notify HMRC and the effective date of registration. Also, explain to Raju, the steps to be followed under VAT for ceasing business. You can consider your own examples to explain the above