Your firm has been asked to provide advice to Pita plc in respect of a redundancy package provided to an employee.

Issues – Pita plc:
– Has provided a redundancy package to Narn, an employee.

Redundancy package provided to Narn on 31 March 2014:
– Statutory redundancy of £8,100 paid on 31 March 2014.
– An additional payment of £26,000 made on 31 March 2014.
– Continued use of her company car until 30 September 2014.
– Pita plc paid £18,400 for Narn’s diesel powered car; it had a list price of £19,500.
– The car has CO2 emissions of 134 grams per kilometre.

Required:
(c) Explain, with supporting calculations, the taxable amounts arising in respect of the redundancy package provided to Narn. (5 marks)