问答题 5.Samson and Delilah are a married couple. Samson was born on 24 June 1964 and Delilah was born on 6 May 1962.They are both employed by Rope plc, and Delilah is also a partner in a partnership. The following information is available in respect of the tax year 2014–15: Samson During the tax year 2014–15, Samson was paid a gross annual salary of ￡112,000 in respect of his employment with Rope plc. Delilah (1) During the tax year 2014–15, Delilah was paid a gross annual salary of ￡184,000 in respect of her employment with Rope plc. (2) Throughout the tax year 2014–15, Rope plc provided Delilah with a petrol powered motor car which has a list price of ￡67,200, and an official CO2 emission rate of 207 grams per kilometre. Rope plc does not provide Delilah with any fuel for private journeys. Delilah was unable to drive her motor car for a period during the tax year 2014–15 because of a skiing accident, and during this period Rope plc provided her with a chauffeur at a total cost of ￡9,400. (3) Delilah pays an annual professional subscription of ￡450 which is relevant to her employment with Rope plc.Delilah also pays an annual membership fee of ￡1,420 to a golf club which she uses to entertain Rope plc’s clients. Rope plc does not reimburse Delilah for either of these costs. (4) During the tax year 2014–15, Delilah donated ￡250 (gross) per month to charity under the payroll deduction scheme operated by Rope plc. (5) Delilah has been in partnership with Esther and Felix for a number of years. The partnership’s tax adjusted trading profit for the year ended 31 December 2014 was ￡93,600. Esther is paid an annual salary of ￡8,000,with the balance of profits being shared 40% to Delilah, 30% to Esther and 30% to Felix. (6) During the tax year 2014–15, Delilah paid interest of ￡6,200 (gross) on a personal loan taken out to purchase her share in the partnership. (7) During the tax year 2014–15, Delilah made charitable gift aid donations totalling ￡6,000 (gross). Joint income – Building society deposit account Samson and Delilah have savings in a building society deposit account which is in their joint names. During the tax year 2014–15, they received building society interest totalling ￡9,600 (gross) from this joint account. Required:

问答题 (a) Calculate Samson and Delilah’s respective income tax liabilities for the tax year 2014–15. Note: The following mark allocation is provided as guidance for this requirement: Samson (3.5 marks) Delilah (9.5 marks) (13 marks)

问答题 (b) Calculate Samson’s income tax saving for the tax year 2014–15 if the building society deposit account had been in Delilah’s sole name instead of in joint names for the entire year. (2 marks)