Taxation (taxable income and national insurance)

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Question description

Seminar 5 Income tax revision, NICs model solutions-4.doc 


I have an issue to understand how the car benefit formula has been worked out, and why the van benefit unavailibility is 9 months out of 12 and not just 3 like the other one. 

For the National insurance question, I do not really understand to what the formulas refer to so, could I have the full working for them?

(for the 2 subject matters in section 1 and the full explicit working for the National Insurance one).

I have joined the paper, the answers are already provided so only explanation are needed.

And also, when the RPI needs to be worked out with the formula, could you give me few examples?

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