118. If Profit before tax increases by 15% for Competitor B and decreases by 8% for Competitor A, what is the difference between Competitor A and Competitor B’s corporation tax payments (to the nearest £million)?

119. Competitor B and Competitor C choose to declare their Revenues in $ and Euros respectively. What are these figures? (Use the exchange rates 1£ = $1.66; 1£ = €1.15).

120. What would be the difference in Euros if Competitor A used an exchange rate of 1£ = €1.20, rather than 1£ = €1.15, when calculating its Profit after tax?

121. What was the average Gross profit across the 3 competitors (to the nearest £10million)?

122. Competitor C moves to a country charging 15% corporation tax and corporation tax falls to 22% for Competitors A and B. What is the total corporation tax payable for the 3 competitors (based upon the Profit before tax figures shown)?

TOTAL

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