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Instructions: Read the following case and answer all of the following questions: At the end of the taxable year, Alpha company disclosed $1,000,000 of Net Income. The accountant prepared the taxable report for the year and sent it to the HMRC. Upon receiving the report, the HMRC returned $10,000 which had been paid by the company for developing the company public garden. Additionally, the HMRC also returned $5,000 because the company specializes in recycling plastic products. The HMRC explained that the reason for the refund is the Tax Law Part 3 as clarified by the House of Representative and the Specialized Court. Questions: 1- In your opinion, why did the HMRC return the taxation? (4 Points) Because what's written in tax law part 3: The year immediately preceding the assessment year. Previous year is also known as financial year. It basically means the period starting from April 1 and ending on march 31 of the next year. So Alpha co. did send the 2- What type of taxes must be paid by the company? (2 Points) 3- What kind of Legislation was used by the HMRC to justify returning the money? Justify your answer. (3 Points)