The correct answers are: Cash flow; Automatic relief for impairment losses.
There is a definite cash flow advantage to the cash accounting scheme as VAT only needs to be paid when sales are made and VAT will only need to be recovered when it is suffered.
For the same reasons as above impairment losses are automatically dealt with as VAT is only paid to HMRC once it has been collected from the customer. If it is never collected it will not need to be paid over. | 
