Sandy is employed as an architect and received the following income during the tax year 2021/22: i) Salary - 80,000 (after his employer had deducted PAYE of 24,950). ii) His employer provides Sandy with a parking space at work. If Sandy had to pay for his own parking close to his office, the annual cost would be 600 per annum. iii) Bank interest of 900. iv) Building society interest of 400. v) Dividends from a UK company of 3,400. vi) Premium bond prize of 50. During the year Sandy made a charitable donation of 600 under the Gift Aid scheme; and he paid the annual 300 subscription to the architects' professional body, approved by HMRC Required: a) Prepare the income tax computation for Sandy for 2021/22, showing the income tax liability and the tax due to be paid. 18 marks b) Appraise the UK income tax system with refence to Adam Smith's canon of equity. 7 marks (Total: 25 marks)