Richard was born on 5 April 1935. His wife, Patricia, was born on 7 October 1938. They

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Richard was born on 5 April 1935. His wife, Patricia, was born on 7 October 1938. They were married in 1968. Their income for tax year 2022-23 is as follows:

£

Richard:

Business profits 35,410 Patricia:

Dividends received 3,600 Calculate their income tax liabilities for 2022-23.

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