29.2 In each of the following cases, is anyone required to register with HM Revenue and Customs? If so, who?

(a) Lorna is a sole trader, making taxable supplies of £75,000 p.a.

(b) Mike owns two distinct businesses. One has a taxable turnover of £40,000 p.a. and the other has a taxable turnover of £50,000 p.a.

(c) Pat and Phil are in partnership. Their taxable turnover is £60,000 p.a. Phil also owns another business with a taxable turnover of £45,000 p.a.

(d) JS Ltd has a taxable turnover of £250,000 p.a. The company's shares are owned entirely by John Smith and his wife.