Joseph Kent started business on 1 July 2018 as a joiner making conservatories. His taxadjusted profits (before deduction of capital allowances) were as follows:

Private use of both cars has been agreed with HM Revenue and Customs at 20%. No claim is made to treat any of the assets as short-life assets.
Joseph's wife Sephora is a solicitor employed by a practising firm at a salary of £51,800 per annum. The following additional information is provided for 2020-21:

(i) A new petrol-engined car was provided for Sephora's use in August 2019. The list price at that time was £22,800. Of this amount, £4,000 was contributed by Sephora so that a better car could be provided. She was required to pay £25 each month towards the private use of the car but not towards the private fuel, all of which was provided by her employers. The car's emission rating is 103g/km.

(ii) Sephora has received a loan of £90,000 on the matrimonial home from her employers on which she pays interest at 0.25% per annum.

(iii) Sephora made a qualifying donation to the Oxfam charity on 1 July 2020 of £400 under the Gift Aid scheme.

(iv) Both Joseph and Sephora were born in 1981. They are not Scottish taxpayers.

You are required:

(a) To calculate Joseph's trading income for 2018-19 to 2020-21 inclusive.

(b) To calculate Sephora's income tax liability for 2020-21 (assuming an official rate of interest of 2.25% per annum).

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Period to 31 December 2018 Year ended 31 December 2019 Year ended 31 December 2020 Capital additions and disposals were as follows: Additions 1 July 2018 1 July 2018 1 October 2018 1 December 2019 1 December 2020 Disposals 1 December 2019 1 January 2020 Plant and machinery Car (emissions 107g/km) Trailer Car (emissions 134g/km) Plant and machinery Car acquired 1 July 2018 Plant and machinery (at less than cost) 42 24,000 37,000 42,000 4 3,500 15,000 2,500 13,000 2,400 12,400 2,000