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Joan and Katie both work for Heartac Ltd, a charity. Joan, a director, has no shares in the company, and works two days a week for a salary of £8,250 per annum. Katie, an employee, earns a salary of £8,300 per annum and in 2012/13 received reimbursed expenses of £250. Which of them will be treated as an excluded employee? A. Neither. B. Both Joan and Katie. C. Katie. D. Joan. |