Income tax and national insurance contributions (NIC) liabilities

Section A Simon has a net income of £58,000. He makes a gross personal pension contribution of £4,000 and donates £1,000 (gross) to charity under Gift Aid. His partner claims Child Benefit for their two children. What is Simon's Adjusted Net Income (ANI) for the purpose of the High Income Child Benefit Charge (HICBC)?

Section C Dr. Aris Thorne is a medical consultant. During the tax year 2023/24, he has two sources of income: 1. Employment with the NHS. 2. A private self-employed medical practice. **NHS Employment:** Aris receives a gross annual salary of £95,000. The NHS provides him with a petrol-powered company car (list price £35,000, CO2 emissions 135g/km). The NHS also pays for all his private fuel. Aris pays a professional subscription to the General Medical Council of £450, which is necessary for his employment. **Private Practice:** Aris prepares his accounts to 5 April each year using the cash basis. For 2023/24, his cash receipts from patients were £65,000. He paid the following expenses: - Medical supplies: £8,000 - Lease of medical equipment: £4,000 - Purchase of a new laptop for the practice: £1,500 - Client entertainment (taking referring doctors to dinner): £800 **Other Information:** Aris made gross personal pension contributions of £15,000 during the year. He has no other income. **Required:** Calculate Dr. Aris Thorne's Income Tax liability for the tax year 2023/24. *Note: You should show all workings, including the calculation of employment income, trading income, and the application of the personal allowance and tax bands. Assume the car benefit percentage for 135g/km is 32% and the fuel benefit base figure is £27,800.*