You should assume that today's date is $1$ March $2022$ Employee or partner Jacinda is currently self$-$employed and has offered Mandla the opportunity to work with her, either as her employee, or to become a partner in her business. Mandla will cease employment on $31$ March $2022,$ to take up this offer from $6$ April $2022.$

If Mandla chooses to be an employee, he will receive a gross annual salary of $60,000.$ If he chooses to become a partner in the business, he will receive a $40\%$ share of profits, which are expected to be $150,000$ for the tax year $2022-23.$ Neither partner would receive a salary if Mandla chooses to go into partnership.

Sale of residential property

Jacinda is considering selling a residential property during the tax year $2022-23,$ which would result in a chargeable gain of $40,000$ if she makes the disposal. Jacinda wants to know if it would be beneficial to transfer the property to her husband, Niall, prior to sale, as she will utilise her annual exempt amount on other disposals during the tax year $2022-23.$

Niall will not make any other disposals, and his taxable income for the tax year $2022-23$ will be $15,000.$ The transfer of the property to Niall would incur legal expenses of $1,500.$

Required:

$($b$)$Calculate whether it would be more beneficial for Jacinda, to have Mandla as an employee or a partner. $(3$ marks$)$