Asha Thomas has been trading in partnership with Barry Leon for many years. Asha was born in India but has lived in the United Kingdom (UK) for twenty years. During the tax year 2021/22, Asha was visited by her sister, who normally lives in India. Her sister spent 185 days in the UK during the tax year 2021/22 and has not visited the UK in the previous five years. Asha's brother has been living and working in the UK for the past five years. The work is substantive but not full-time. In the tax year 2021/22, he returned to India permanently to live in a house he owns there. He spent 95 days in the UK during the tax year 2021/22. Partnership information The partnership's tax-adjusted trading profit for the year ended 5 April 2021 was 120,000. The profits were shared equally between Asha and Barry until 6 October 2020, when it was agreed that Asha would be paid an annual salary of 25,000, and the balance of the profits would be shared 40% to Asha and 60% to Barry. a) Select whether or not Asha's sister and brother will be treated as UK residents for tax purposes for the tax year 2021/22. Detailed working notes are expected. b) What is the amount of Asha's share of the partnership trading profit for the year ended 5 April 2021 ? Step by step working details are expected. C). Briefly explain what double taxation is. What is a Double Tax Avoidance Agreement? Is there any Double Tax Avoidance Agreement (DTAA) between the UAE and India? If Yes, how does it operate? Asha Thomas has been trading in partnership with Barry Leon for many years. Asha was born in India but has lived in the United Kingdom (UK) for twenty years. During the tax year 2021/22, Asha was visited by her sister, who normally lives in India. Her sister spent 185 days in the UK during the tax year 2021/22 and has not visited the UK in the previous five years. Asha's brother has been living and working in the UK for the past five years. The work is substantive but not full-time. In the tax year 2021/22, he returned to India permanently to live in a house he owns there. He spent 95 days in the UK during the tax year 2021/22. Partnership information The partnership's tax-adjusted trading profit for the year ended 5 April 2021 was 120,000. The profits were shared equally between Asha and Barry until 6 October 2020, when it was agreed that Asha would be paid an annual salary of 25,000, and the balance of the profits would be shared 40% to Asha and 60% to Barry. a) Select whether or not Asha's sister and brother will be treated as UK residents for tax purposes for the tax year 2021/22. Detailed working notes are expected. b) What is the amount of Asha's share of the partnership trading profit for the year ended 5 April 2021 ? Step by step working details are expected. C). Briefly explain what double taxation is. What is a Double Tax Avoidance Agreement? Is there any Double Tax Avoidance Agreement (DTAA) between the UAE and India? If Yes, how does it operate