Question 6 and 7 please

b) The debt must have been written off in the accounting records A copy of the sales invoice must be retained The claim for VAT bad debt relief must be made within two years and six months from the date that payment was due a) continued Page 4 of 11 BUSS2151 WE01 6. Dolphins Ltd has a corporation tax liability of 50 million and has an accounting period of five months to 31 May 2014. When will instalments of corporation tax be due? a) b) c) d) 14 June 2014 and 14 October 2014 14 July 2014 and 14 September 2014 The instalment system will not apply 14 August 2014 and 14 November 2014 Cowboys Ltd have been registered for VAT for a number of years and have recently purchased various items for use in trade. On which of the following items could Cowboys Ltd not recover VAT input tax? a) b) c) d) Van accessories purchased one year ago Fixed partitions in the office A motorcycle for business deliveries Entertaining costs for UK business customers