$($a$)$ Calculate the VAT payable by ESV Ltd for the month of April $2017$ and advise on how it may maximize the recovery of its input VAT, in respect of its branches, where appropriate. $($Exhibit $1)(10$ marks$)($b$)$ Discus the VAT implications for the importation of goods and services and the acquisition of the immoveable properties $($Exhibit $2).$ Use calculation where appropriate.$(8$ marks$)$ Calculate the capital transfer tax that would be payable if Mr$.$ Pansiri were to be deceased now $($Exhibit