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2.1 Keats Ltd is VAT registered, makes both taxable and exempt supplies and has a VAT return year to 31 March. Keats Ltd intends to purchase a new computer system for 90,000 plus VAT on 1 April 2024, which falls in the VAT quarter to 30 June 2024. Keats Ltd anticipates that it will use the computer 80% for taxable purposes during the years ended 31 March 2025 and 31 March 2026 but that this will fall to 65% during the year ended 31 March 2027. The computer system will be sold in March 2027. Requirement Explain, with the aid of calculations, the VAT treatment of the computer under the capital goods scheme over the period of ownership by Keats Ltd. (7 marks) 2.2 Clifton Ltd owns 100% of Sujev SpA and Dowden Ltd, and 90% of both Manara Ltd and Dubek Ltd. Dubek Ltd owns 45% of Boag Ltd. All companies are UK resident with the exception of Sujev SpA which is resident overseas. Clifton Ltd and Dowden Ltd make wholly standard-rated supplies in the UK. Manara Ltd makes wholly zero-rated supplies of goods within the UK. Sujev SpA makes all of its sales overseas. The supplies would be standard-rated if made in the UK. Dubek Ltd is partially exempt and makes all supplies in the UK. Boag Ltd makes standard-rated sales in the UK.. Requirement Explain, with reasons, why Clifton Ltd and Dowden Ltd, and no other companies, should be registered in a single VAT group. (6 marks)