Sir in chapter 3 example six - working out Richard's relief for the premium paid why is the answer 37200÷ 20 instead of 42200 ÷20. The notes say it's the landlord's income assessment which is the lease premium seen as income+ rent which is 42200 in this case. Also, why wasn't the accruals method used? And how will I know when it's just the premium to use in the calculation or when to use the entire income assessment?
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