*A9 Joseph Kent started business on 1 October 2008 as a joiner making conservatories. His tax-adjusted profits (before deduction of capital allowances) were as follows:

£

Period to 31 December 2009 37,000 Year ended 31 December 2010 24,000 Year ended 31 December 2011 42,000 Capital additions and disposals were as follows:

£

Additions 1 October 2008 Plant and machinery 3,500 1 October 2008 Car (at valuation) 12,200 1 May 2009 Trailer 2,500 1 December 2010 Car (emissions 184g/km) 13,000 1 December 2011 Plant and machinery 2,400 Disposals 1 December 2010 Car acquired 1/10/08 7,000 1 January 2011 Plant and machinery (at less than cost) 2,000 Private use of both cars has been agreed with HM Revenue and Customs at 20%. No claim is made to treat any of the assets as short-life assets.
Joseph manufactured the conservatories in rented premises until 1 January 2011, when he purchased a new factory unit on an industrial estate for £20,000 (not in an enterprise zone). All assets were brought into use immediately upon acquisition.
Joseph's wife Sephora is a solicitor employed by a practising firm at a salary of £46,720 per annum. The following additional information is provided for 2009-10:
(i) A new petrol-engined car was provided for Sephora's use in August 2008. The list price at that time was £25,000. Of this amount, £4,000 was contributed by Sephora so that a better car could be provided. She was required to pay £25 per month towards the private use of the car but not towards the private fuel, all of which was provided by her employers. The car's emission rating is 187g/km.
(ii) Sephora has received a loan of £90,000 on the matrimonial home from her employers on which she pays interest at 1.75%.
(iii) Sephora made a qualifying donation to the Oxfam charity on 1 July 2009 of £400 under the Gift Aid scheme.
(iv) Both Joseph and Sephora are under 65 years old.
You are required:

(a) To calculate Joseph's trading income for 2008-09 to 2011-12 inclusive.

(b) To calculate Sephora's income tax liability for 2009-10 (assuming an official rate of interest of 4.75% per annum).