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2. Raanan ceased trading on 31 December 2013. The recent tax adjusted trading profits of his business are as follows:
Profit – Trading Profit £
Y/e 31 January 2012 – 40,000
Y/e 31 January 2013 – 25,000
Period ended 31 December 2013 – 15,000Raanan has overlap profits of £8,000.
What is Raanan’s trading profit assessment for 2013/14?
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