Income Tax Coursework Example | Topics and Well Written Essays - 2000 words

Income Tax - Coursework Example 2. Wages and salaries was composed of: †¨Salary taken by Ronni,  £25,000 †¨Wages paid to Bryn (Ronni’s father) for work done to repair bicycles, at a rate of  £20 per hour (30 hrs x 48 weeks) =  £28,800 †¨Wages paid to assistant bicycle repairer at a rate of  £15 per hour (30 hrs x 48 weeks) =  £21,600 †¨Casual help in shop,  £5,400 †¨Ã¢â‚¬ ¨ 4. Repairs and renewals was composed of: †¨Repairs to warehouse floor  £850 †¨Repairs to flat above shop  £750 †¨Cleaning materials  £300 †¨Cleaning contract for shop and workshop †¨Ã‚ £500 †¨Sundry small items  £250 †¨Ã¢â‚¬ ¨Ã¢â‚¬ ¨Ã¢â‚¬ ¨ 5. Motor Expenses mainly for the cost of running Ronni’s estate car used for collecting/delivering broken/mended bicycles and for transporting items for the shop from the cash and carry outlet. Private use of the car had been agreed at 30%. †¨Diesel fuel, car  £8500 †¨Insurance for car  £1200 †¨Repairs, car  £350 †¨Road fund tax, car  £375 †¨Rental of van  £600 †¨Ã¢â‚¬ ¨ 7. Sundry expenses of were composed of: †¨Subscription to magazine, ‘Cycling Today’ †¨Ã‚ £100 †¨Subscription to Green party  £50 †¨Subscription to ‘New Transport Systems’ †¨Ã‚ £24 †¨Sponsorship of local junior school cycling proficiency awards  £50 †¨Donation to Green party  £25 †¨Donation to local hospital A&E department (Ronni had an accident and broke her arm)  £100 †¨Ã¢â‚¬ ¨Postage, stationery and telephone expenses  £100 †¨Ã¢â‚¬ ¨Accountancy charges  £80 †¨Sundry other items  £100†¨Ã¢â‚¬ ¨ Calculate the taxable trading profit for Ronni’s business for the year ended 30 September 2011. †¨You should provide your own data where none is given, ensuring that you retain a taxable trading profit (i.e. not a trading loss) and should ensure that you choose data that will fully demonstrate your knowledge of taxation. Calculate the Income tax payable by Ronni for the tax year 2011/12, providing your own data where none is given, to fully demonstrate your knowledge

The Effectiveness of Different Lidocaine Combinations Research Paper

The Effectiveness of Different Lidocaine Combinations - Research Paper Example In an attempt to increase the effectiveness of lidocaine delivered through inferior alveolar nerve block, several experiments combining lidocaine with other substances have been conducted. Yet these studies have conflicting results. Nevertheless, the decision on using a particular lidocaine combination should lie on the validity and reliability of the experiments that support the use of such preparation because the effectiveness of anesthesia is very critical in delivering quality dental care. The study conducted by Kanaa et al. (2009) employed a randomized controlled double-blind cross-over research design to test the hypothesis that supplementary articaine infiltration is more effective than lidocaine inferior alveolar nerve block alone. The subjects were selected from a group of volunteers aged 18 years and above â€Å"with a vital mandibular ï ¬ rst molar, ï ¬ rst or second premolar and lateral incisor† (Kanaa et al., 2009) on either side and who were able to complete the trial experiment. Those who were pregnant and unhealthy such as those with the allergy to amide local and those with bleeding and neurological disorders were excluded in the study. This resulted to a sample size consisting of 36 participants which is big enough considering that an earlier published and reviewed study indicated that this sample size had 90% power to detect a difference with a 21% success rate given a 5% signiï ¬ cance level and a 0.5 correlation between responses from the same participant (as cited in Kanaa et al., 2009). However, the subjects were predominantly from the university and some are even dental students which do not necessarily reflect the actual population. This can also result in biases since the subjects have knowledge of the procedure is done; thus, their expectations may influence the result of the study.