10.4 Hitesh has been trading for many years, preparing accounts to 31 January each year. His last full year of trading is the year to 31 January 2016. Identify the basis periods for the last three tax years in each ofthe following cases:

Date ofcessation Final set ofaccounts

(a) 31 May 2016 4 months to 31 May 2016

(b) 31 March 2017 14 months to 31 March 2017

(c) 30 April 2017 15 months to 30 April 2017 10.5 Phillip starts trading on 1 June 2012 and ceases trading on 31 July 2017. He has adjusted trading profits as follows

£

1 June 2012 to 30 September 2013 28,800 year to 30 September 2014 19,900 year to 30 September 2015 14,300 year to 30 September 2016 13,800 1 October 2016 to 31 July 2017 11,100 Compute Phillip's trading income for all tax years.