b) Explain the risks posed by inflation and interest rates on the value of savings. (6 marks)

c) James is an ordinary shareholder of Barclays Bank for. He bought ordinary shares at different prices over the last 5 years. James bought 2,000 units at first and gradually increased his shareholdings yearly. James current shareholding stands at 5,000 units. James has approached you to explain to him how the cost of his shares will be calculated for capital gains tax purposes. (5 marks)