In 2020-21, Philip (who is not a Scottish taxpayer) has business profits of 240,235 and building society

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In 2020-21, Philip (who is not a Scottish taxpayer) has business profits of £240,235 and building society interest of £1,600. His personal allowance for the year is zero. He makes no Gift Aid donations or pension contributions during 2020-21. Calculate his income tax liability for the year. Also explain how this liability would differ for a Scottish taxpayer.

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