Mr Thabo $($the Managing Director$)$ and Mr Smith $($the Production manager$)$ of Uber Foods Ltd $($a VAT vendor making $100\%$ taxable supplies$),$ travelled to the USA for the purpose of purchasing new machinery for its factory. They did not find any suitable machines and returned to SA without making any purchases. The travel expenses incurred of R$125000$ was made up of:

Flights from Cape Town to Johannesburg R$4000$

Flight from Johannesburg to USA R$62000$ Car hire Rand equivalent R$8000$

Hotel accommodation Rand equivalent R$42000$

Food and beverage and other expenses Rand equivalent R$9000$

$1.$Briefly discuss the VAT implications of the travel expenses incurred $2.$Discuss with reference to case law whether the travel expenses will be deductible under the general deduction formula.