Fred Murray has the following income and expenses during the tax year 2019/20:

i) Fred has been working as a manager in a major music club earning 55,000 per year.He is provided with a diesel car with CO² emissions of 127g/km, list price 27,500.His employer pays him a fuel allowance of 500/month.He is also provided with a parking space at work worth 775 per year, and his employer pays 690 for private Health Insurance annually.

ii) Fred received 1,370 of interest from his building society account, 425 of interest on his ISA, and 4,395 of dividends from share investments during the year.

iii) He does evening gigs for friends and contacts, and he tells you that the profit he made was 3,794.You find that he has deducted the following to arrive at that profit figure: 3,300 that he drew for himself

120 in parking fines incurred while working

599 to a friend to design a website for Fred's business

1080 on diesel (of which 30% related to the business)

75 on sheet music.

iv) In July 2019 he sold a property for 155,000 that he had inherited when his grandma died; for probate purposes it had been valued at 95,000.His costs incurred to sell the property were 2,700.He had never lived in the property but rented it out.He had, however, paid 15,000 to install double glazing and repaired the roof at a cost of 2,200.

He sold a sculpture in 2017 and made a loss of 4,400.

Required:

1. Calculate Fred's income tax liability for 2019/20.
2. What is the tax payable on his fuel benefit (not the benefit itself)?
3. Calculate Fred's capital gains tax liability for 2019/20.