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In 2012/13 David Vine, a director of a wine importing company, is paid £10,000 per annum and is given the use of a new 2-litre car costing £16,000 (emission value 400g/km), plus wine to the value of £1,000. His 20-year old student daughter, Jane, also works for the company on Saturdays, is paid £55 per day and has the use of a car costing £12,000 (emission value 120g/km). David Vine uses £600 of the wine he is given in promoting the company's products. No private petrol is paid for by the company. The (net) earnings on which David Vine will be taxed on for 2012/13 are: A. £18,400 B. £17,920 C. £16,600 D. £16,000 |