Benefits in kind – Exempt benefit – Employment income (page 82)

Dear Tutor,

I hope this message finds you well. I’m having doubt in the following question.

1) First of all, I would kindly like to know the reason for paying taxes on expenditure incurred for qualifying removal expenses up to 8,000 pounds.

2) If the Qualifying removal expenditure is 12,000 pounds, what is the amount of taxes to be paid by an individual?.

Thank you.
Thahir Akram.