Stephen begins trading on 1 January 2023, preparing accounts to 31 December each year. His adjusted
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Stephen begins trading on 1 January 2023, preparing accounts to 31 December each year.
– His adjusted trading profit (before deducting capital allowances) is £21,000 for the year to 31 December 2023 and £23,400 for the year to 31 December 2024.
– Capital allowances claimed for these two years are £1,200 and £800 respectively.
Compute Stephen’s trading income for tax years 2022-23 and 2023-24.
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