Question no.2: Raja and Rani are husband and wife, both are residing in the UK. For the tax year 2020/21, Raja has the following incomes: Employment Income 80,000 Interest from Bank 40,000 He has no other income during the tax year. Rani is a housewife, she had no income during the tax year 2020/21. Raja and Rani heard something about tax planning to reduce tax liability. The tax planning may be Raja alone can do himself by shifting his interest income or he can reduce his tax by sharing his income with his wife. But even after discussing each other, they are unable to conclude how to reduce the tax. As a tax advisor, Advice Raja: a) how he can reduce his tax by shifting his investment in his own and b) which income he can shift to his wife so that they can reduce the overall tax. Substantiate your advice with the help of Tax calculations and explanation