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Paloma has been trading for a number of years. Her tax adjusted trading profit for the year ended 31 May 2015 was ￡48,000 and for the year ended 31 May 2016 was ￡43,200.
What is the amount of class 4 national insurance contributions (NIC) payable by Paloma for the tax year 2015–16？

A. ￡3,121
B. ￡3,595
C. ￡3,105
D. ￡3,201

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Putting an asset into joint names with a spouse (or a partner in a registered civil partnership) prior to the asset’s disposal can be sensible capital gains tax (CGT) planning.
Which of the following CANNOT be achieved as a direct result of using this type of tax planning？

A. Making the best use of annual exempt amounts
B. Deferring the CGT due date
C. Reducing the amount of CGT payable
D. Making the best use of capital losses

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Paloma has been trading for a number of years. Her tax adjusted trading profit for the year ended 31 May 2015 was ￡48,000 and for the year ended 31 May 2016 was ￡43,200.What is the amount of class 4 national insurance contributions (NIC) payable by Paloma for the tax year 2015–16？

A. ￡3,121 B. ￡3,595 C. ￡3,105 D. ￡3,201

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Putting an asset into joint names with a spouse (or a partner in a registered civil partnership) prior to the asset’s disposal can be sensible capital gains tax (CGT) planning.Which of the following CANNOT be achieved as a direct result of using this type of tax planning？

Paloma has been trading for a number of years. Her tax adjusted trading profit for the year ended 31 May 2015 was ￡48,000 and for the year ended 31 May 2016 was ￡43,200.
What is the amount of class 4 national insurance contributions (NIC) payable by Paloma for the tax year 2015–16？

A. ￡3,121
B. ￡3,595
C. ￡3,105
D. ￡3,201

Putting an asset into joint names with a spouse (or a partner in a registered civil partnership) prior to the asset’s disposal can be sensible capital gains tax (CGT) planning.
Which of the following CANNOT be achieved as a direct result of using this type of tax planning？