Exhibit A

Katy Porter, is the daughter of a Baron and cousin to a very popular designer, as well as a very successful business woman. Katy is involved in a number of commercial activities, Tax Tips UK ltd prepare her tax return and also provide her with tax advice.

Katys businesses consist of the following:

1. Shoes, Shoes, Shoes

Katys big break came about ten years ago (2011) when she was given the opportunity to host a television show in which she found just the right pair of shoes for her guests. The TV programme, called Shoes, Shoes, Shoes or S3 for short, was very popular. On it the guests needed a special pair of shoes for a very special occasion, and Katy found three pairs for each guest from which they made a choice. Katy received a fee for each one of these programmes she made and was treated as a self-employed TV presenter. She continues to receive fees from these TV shows because of the repeat showings.

2. KK Limited

As a popular TV personality, Katy also hosted another TV series called Katys Kottage. In this series Katy found an old cottage in the country which she renovated using modern design but traditional techniques. Each programme in the series found Katy looking for specific items with which to renovate the cottage. For example in one programme she looked for just the right type of wooden flooring for the sitting room and in another she found just the right type of door knob for the bathroom.

Katy was paid by the TV production company to host Katys Kottage, and on the advice from her previous tax advisor these payments were made to a company, KK Limited. Katy is (and has only ever been) the only shareholder, director and employee of KK Ltd. KK Limited pays Katy a salary and provides her with some benefits.

The TV programme, Katys Kottages, ended two years ago when KK Limited sold the cottage making a 120,000 chargeable gain. The programmes are still repeated on cable TV for which KK Limited receives annual fees for the repeat showings of the programmes. These fees form part of the sales of KK Limited.

Katy does not take a large salary from KK Limited and perhaps more could be done to consider the tax efficient extraction of funds from the company. (Tax Tips UK Ltd have ambitions to do more work for Katy.)

3. Tulip Cottage

In February 2019, Katy put her Katy Kottages talent to personal use when she bought a pretty cottage in Devon for 260,000. She spent some time selecting beautiful antique furniture for the cottage and during Spring 2019 she spent 25,500 on furniture, (never spending more than 3,000 on a single piece of furniture). Katy likes to stay in the cottage for extended breaks, but she does try to rent it out for some of the year.

See post-it note below with more info.

4. Other matters

As Katy has earned a considerable amount of money in the past, she has made a number of financial investments.

Katys main place of residence for tax purposes is the flat she owns with her husband in central London with a current market value of 1.2million (Katy paid 250,000 for the flat in 2001).

Note of phone call with Devon Property Management company: Post- it

Tulip Cottage has continued to remain popular and was rented out for 155 of the 160 available days in the year to 31st March 2022, earning 12,740 rent.

During the year to 31 March 2022, Katy incurred the following costs on the property:

• Property Management Fee: 1,125
• Building and furniture insurance: 873
• Painting and decorating following a burst pipe: 1,960 *
• Replacement fridge due to water damage after burst pipe: 940 + 100 to remove broken item *
• New wine cooler: 1,200 (added to property to attract high class customers)

A building insurance claim paid 5,000 in total to Katy to cover the starred * water damage costs and 2,000 in lost rental income.

Exhibit B

I refer to our telephone conversation earlier today. As I explained, I am the book-keeper for Katy; Fox Accountants also carries out the audit for Katys company (KK Limited) and prepares the companys corporation tax computation. I understand that you provide all Katys personal tax advice including preparing her SA100 tax return.

During our conversation you asked if I had a copy of Katys P60, Im afraid I do not have a copy as it was given to Katy. However I can tell you that in the tax year 2021/22 Katys net salary was 22,925 after deduction of 15,175 PAYE (11,570 tax and 3,605 NIC).

You also asked if I could supply you with a copy of Katys P11D. Again, I do not have a copy of this, but I do know that the benefits Katy received from KK Limited in 2021/22 were:

• Car: a petrol Land Rover Discovery 4 which cost KK Ltd 42,800 (after discounts) in May 2020. The car has a list price of 43,200 and CO2 emissions of 164g/km. Only 4,000 miles (10% of the mileage) was for business purposes in 2021/22. Katy paid for all petrol but reclaimed 50p a business mile from KK Limited.
• Unlimited use of two iPhone 11 mobile phones which cost 450 each when KK Ltd purchased them in October 2020. KK Ltd pays total monthly contract fees of 60. (Katy uses one phone exclusively for work purposes and one for private calls).
• Medical insurance: KK Ltd paid 850 during the tax year to provide Katy with full medical insurance. It would have cost Katy 1,800 to get the same level of insurance directly with the insurer.

You also asked about Katys own business, her S3 self-employment. Fox Accountants keep the very simple accounting records for this business. Her total revenue for the 12 months ended 31 March 2022 was 58,630, mainly in respect of consultancy work and S3 repeat fees.

Katy is working hard to develop this side of her business and regularly travels to London to meet potential programme makers and other clients. She insists on travelling first class on the trains and in the year to 31 March 2022 she spent 5,657 on first class train fares. I told her that this amount was too much as she could have travelled standard class which would only have cost her 3,593.

You will also know that Katy is very aware of the impression she makes on people and whenever she travelled up to London to meet potential clients, she insisted on buying a new pair of shoes and a new outfit of clothes. The shoes were particularly important to her as her first successful TV programme was all about shoes. In total, in the 12 months to March 2022 Katy spent 2,987 on shoes and 4,560 on outfits (including handbags to match the shoes). Katy considers that this expenditure is vital to her business!

The only other expense associated with this business is our Fox Accountant professional fees for which we invoiced Katy 850 for preparing the accounting records for her S3 business.

Finally you asked how much profit before tax KK Limited it is expected to make next year, the year ending 31 March 2022. I do not know why you would want this information and of course it is difficult to make an accurate forecast. However, assuming that Katy is paid about the same (including benefits), it is expected that KK Limited will make around 100,000 profit. To date the company hasnt paid any dividends and hence has considerable distributable reserves. Katy has mentioned that she would like to withdraw at least 50,000 from the company next year to pay for an around the world cruise, either as a dividend or possibly a bonus.

I hope this information meets all your requirements in order to complete Katys SA100 income tax return for the 2021/22 tax year.

Exhibit C Copies of investment certificates

Northern Bank Plc Interest Certificate for the tax year 6 April 2021 to 5 April 2022

Name of taxpayer: Katy Porter Address: The Kottage, Lower Birchen, Devon

Bank account number: 07192352

interest : 720

Investor plc

Certificate for dividends between 6 April 2021 to 5 April 2022

Shareholder: Katy Porter

Share type: Dividend

Shares held in Individual Savings Account 5,240.00

International Oil plc

Dividend Certificate for the financial

year ended 31 January 2022

Date of Name of Number Dividend Total Status dividend shareholder of paid on dividend of

shares each payable dividend held share

28/9/2021 K.Porter 14,350 12 pence 1,722.00 Interim

28/4/2022 K.Porter 14,350 10 pence 1,435.00 Final

Calculate the income tax payable for Katty for 2021/22.

You are required to use the UK Tax rules.