Various

Question 1

What legislation section deals with farmers averaging?

Answer 1

ITTOIA s 221. Think of the woman from I Toyah skating around Didlington and she gets a 2 2 and 1 score.

Question 2

What is the memory palace for Employment Status?

Answer 2

Car Park - Number of paymasters (car park full of paymasters)

Front door (blue) - Substitute (High fiving Richard on way in)

Stairs - Ability to profit - the stairs are going up with pound signs all over them

Reception - Mutual Obligations - JAB in reception aggreeing to provide work to me

Kitchen - Equipment - Spplying own fridge

My room - Integration - Oliver twist “….part of the furniture”

Toilets -Control - Peeing all over the floor!!

Question 3

What is the memory palace for badges of trade?

Answer 3

Profit seeking motive

Frequency and number of similar transactions

Modification of the asset

Nature of the asset

Financing arrangements

Length of ownership

How the asset was acquired/reason for sale