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Brandon is a non-Scottish taxpayer who is employed by Block Ltd. His monthly gross salary is £8,000. During the tax year 2021/22 £30,000 was deducted from his salary through PAYE . He was also provided with a number of benefits from his employer as follows: A diesel company car which Brandon used for both business and private purposes throughout the tax year 2021/22. Block Ltd acquired the car in February 2020 for £29,000. Brandon contributed £7,000 towards the cost of the car. The car has CO2 emissions of 197 g/km, does not meet the RDÉ2 standard and has a list price of £33,000. Block Ltd paid for both private and business diesel during the whole of the tax year 2020/21 costing a total of £960. Brandon contributed £200 towards the cost of the private fuel. On the 6th of October 2021 Brandon purchased a photocopier from Block Ltd for £60. Block Ltd had purchased the photocopier for £600 on the 6th of April 2020 and Brandon had used it for personal purposes from that date. The market value of the photocopier on the 6th of October 2021 was £400. At Christmas time Brandon was given £200 of vouchers for a local store which cost Block Ltd £190.
ALL questions are compulsory and MUST be attempted Brandon is a non-Scottish taxpayer who is employed by Block Ltd. His monthly gross…