Calculate the tax liability for 2020-21 of a husband and wife (both born in 1933), using the information below. No elections have been made in relation to the MCA and none of the income is derived from savings or dividends.

(a) Married in 1956; husband's income £19,140, wife's income £20,440

(b) Married 17 August 2020; husband's income £9,500, wife's income £16,375

(c) Married in 1956 but husband dies on 16 September 2020; husband's income to date of death £12,835, wife's income for the year £20,305.

In each case, the stated income figure is the taxpayer's net income (i.e. total income less tax reliefs), MCA is claimed and adjusted net income is the same as net income.