In 2017-18, Kenneth (who is not a Scottish taxpayer) has business profits of 44,200 and bank

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In 2017-18, Kenneth (who is not a Scottish taxpayer) has business profits of £ 44,200 and bank interest of £980. His personal allowance for the year is £11,500. He makes no Gift Aid donations or pension contributions during 2017 -18. Calculate Kenneth's income tax liability for the year. Also explain how this liability would differ for a Scottish taxpayer.

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