Cassie began trading on 1 July 2020. For the 7 months to 31 January 2021, she made potentially taxable supplies (standard rated) totalling 56,500, and zero-rated supplies amounting to 20,000. Over the next 2 months she made the following supplies: Standard rate Zero rate 12,500 1,500 11,400 2,600 February 2021 March 2021 Required: a) On what date did Cassie's turnover exceed the VAT Registration limit? Provide your workings and an explanation. [3 marks] b) By what date should Cassie notify HMRC? c) From what date will she be registered? [1 mark] [1 mark] d) VAT is generally regarded as a regressive tax. Explain, with examples, what is meant by the term 'regressive' with reference to VAT in the UK. [ 5 marks]