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Corbetts Ltd commenced trading on 1 July 2012. Its quarterly turnover (spread evenly each quarter) for the first 18 months is as shown in the table below.
By what date is the company required to notify HM Revenue and Customs of its liability to register if half its turnover is standard rated and half zero rated? A. 30 October 2013 B. 30 September 2013 C. 30 July 2013 D. 30 August 2013 |