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Question 1c

Your manager has had a meeting with the finance director of Hahn Ltd, which is a client of your firm. Extracts fromthe memorandum she prepared following the meeting, and an email from her in connection with the Hahn Ltd groupare set out below:

Required: Prepare the memorandum as requested in the email from your manager. The following marks are available:

(c) Chad Ltd – refund of VAT.            (5 marks)

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