(b) Cessation on 28 February 2017
Taxable trading profit 2016/17 2
Income tax 1
Class 4 NIC 0·5
Class 2 NIC 1
Income after tax and NIC 0·5
Cessation on 30 April 2017
Taxable trading profit 2017/18 2
Income tax 1
Class 4 NIC 1
Class 2 NIC 0·5
Income after tax and NIC 0·5
Comments re capital allowances 3·5
Conclusion 0·5
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14 
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