Bill and Ben were Gardeners in a Partnership, Bill owned 75% of the business and profits and Ben 25% of the business and profits. They commenced trading on 1 October 2012 and prepared Accounts to 30 September 2013. Ben ceased trading on 31 December 2016 and Bob took over Ben’s 25% share in the business for profits on 1 January 2017.

His adjusted profits were as follows:

Year Ended 31/09/2013................................................. £54,000
Year Ended 31/09/2014.................................................£42,250
Period from 01/10/2014 to 31/03/2015.......................£21,000
Year Ended 31/03/2016..................................................£74,350
Period from 01/04/2016 to 31/12/2016.......................£60,000

Year ended 31 December 2017................................... £54,000

Year Ended 31/12/2018.................................................£62,500

Calculate the Taxable profits for the tax years 2012/13 to 2018/19, including overlap profits for Bill, Ben and Bob individually. Ben ceased trading on 31 December 2016 and Bob took over Ben’s 25% share in the business for profits on 1 January 2017.