Question 4c
Marking Guide
(c) 2015/16 remittance basis 3
2015/16 arising basis 3·5
Remittance basis claim not beneficial 0·5
Increase in liability 0·5
––––
7·5
––––
(c) 2015/16 remittance basis 3
2015/16 arising basis 3·5
Remittance basis claim not beneficial 0·5
Increase in liability 0·5
––––
7·5
––––