3.7 Richard was born on 5 April 1935. His wife, Patricia, was bom on 5 October 1938....

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3.7 Richard was born on 5 April 1935. His wife, Patricia, was bom on 5 October 1938. They were married in 1968. Their income for 2016-17 is as follows:

£

Richard:

Business profits 32,060 Patricia:

Dividends received 3,600 Calculate their income tax liabilities for 2016-17.

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