Is this statement true: 'A business which has made taxable supplies of £7,200 per month for the last 2 years is required to register for VAT.'

Is this statement true: 'A business which expects to make taxable supplies of £90,000 in the next month need not register if £60,000 of those supplies are zero-rated.'

Tyla starts a business on 1 February 20X5. His monthly sales are £11,394 per month split equally between standard-rated, zero-rated and exempt. At the end of which month does Tyla reach the registration threshold?

A business which has made taxable supplies of £15,000 per month for the three months since commencing in business and which expects to make taxable supplies of £50,000 in the next month. This business must register now with HMRC.

A              A business which has made sales of £130,000 in the last 12 months split equally between standard-rated and exempt supplies This business must register now with HMRC.

          Wilfred receives a credit note from a supplier. What effect does this have for VAT?

          Karen issues a sales credit note to a customer.

What effect does this have for VAT purposes?

          Maples issues a sales credit note to a customer.

What effect does this have for VAT purposes?

Anny receives a pro-forma invoice from a supplier. 

What effect does this have for VAT purposes?

           Jason sells only standard-rated goods. He offers a trade discount of 5% and a prompt payment discount of 2% for payment within 30 days. He sells goods which have a list price of £600 to a customer who pays within 21 days and takes the prompt payment discount.

How much VAT must Jason account for on this transaction?