Question 3c
Marking Guide
(c) Income tax implications for Alina 1
Pre-tax cost of lump sum payment 2·5
Pre-tax cost of computer and living accommodation 4
Total pre-tax expenditure 0·5
Corporation tax saving 0·5
(c) Income tax implications for Alina 1
Pre-tax cost of lump sum payment 2·5
Pre-tax cost of computer and living accommodation 4
Total pre-tax expenditure 0·5
Corporation tax saving 0·5