CASE STUDY You are a Tax advisor with Lexi Pro and you have just had a meeting with a potential new client, Pharma Co. Lewis Howes and Pamela Reif are directors in the company. They set the company up 5 years ago and it has been growing and expanding ever since. Pharma Co is an Irish Resident company. It has 2 other subsidiaries: one in France - Pharma France; and another company in Ireland - Pharma Ireland. During the meeting, you drew up a quick group structure which is outlined below in your notes. Pamela and Lewis brought up a number of issues that they wanted clarified from a tax perspective. They provided you with the Draft Accounts for 2020: see Appendix 1 (pp 5 - 6) for reference. The 2020 Corporation Tax Return has not yet been prepared and they would like you to assist with same. Pharma Co has an accounting year end of the 31st March. Lewis told Lexi Pro to give him a heads up when payments are due as he knows a few payments need to be made he just never remembers when! You took the following notes after the meeting and you are now reviewing them to determine how you can help your new client. NOTES Group Lewis Howes Pamela Reif Other Shareholders 15.00% 15.00% 70.00% Pharma Co 80.00% 100.00% Pharma Ireland Pharma France The following was noted about the group above: Shareholding of Pharma CO - Close Company Pharma Co Ltd has an issued share capital of 100,000 held by the following directors: Pamela Director Lewis Director Director D Director E Director F Manager G Director Others (each owning