1 (a) (i) Income tax position
Basis periods 2
Trading income 1·5
Capital allowances 3
Overlap profits 1
Cessation on 31 January 2015
Income tax payable 1
Cessation on 30 April 2015
Income tax payable 1
Capital gains tax position
Capital gains 2·5
Capital gains tax 1·5
Availability of entrepreneurs’ relief 2
Summary 3
Assumption 1
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19·5 
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