Cluppins and Raddle form a partnership on 1 November 2021, preparing accounts to 31 May each year.

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Cluppins and Raddle form a partnership on 1 November 2021, preparing accounts to 31 May each year. Bardell is admitted as a partner on 1 January 2023. Cluppins leaves the partnership on 29 February 2024 and Winkle is admitted as a partner on 1 March 2024.

Profits and losses are shared as follows:

Adjusted trading profits are:

Calculate each partner's trading income for tax years 2021-22, 2022-23 and 2023-24, identifying any overlap periods and profits.

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