In January 2019, the directors of Away Time engaged the services of external tax advisors, Repton Ltd (Repton), to help them identify which costs relating to a refurbishment to their high street stores would qualify for tax relief. The allowable costs identified by Repton were much higher than expected and resulted in a significant tax saving. Your audit firm audited the financial statements for the year ended 30 April 2019, including the figures relating to tax, and concluded that the financial statements were true and fair. In October 2019, HMRC launched an investigation into this tax relief claim and their initial findings indicate that they think that the expenses claimed may have been overstated by up to 40%. If HMRC conclude that the claim has included amounts that do not qualify for tax relief, Away Time will have to pay the outstanding tax and may have to pay a fine. Extract from notes: Intangible assets - software development costs Carrying amount at 1 May Additions Amortisation in the year Carrying amount at 30 April 2020 (draft) '000 8,250 6,890 (4,090) 11,050 2019 (audited) '000 9,975 2,900 (4,625) 8,250 Question When planning to use the work of the tax advisors, Rexton, and in assessing the results of the work of Repton, explain the matters to which the auditor should pay attention. (8 marks)