Your manager has had a meeting with Gail. Gail owns the whole of the ordinary share capital of Aero Ltd. An email from your manager setting out the matters discussed in the meeting and a schedule prepared by Mill, a junior member of your firm’s tax department, are set out below. Email from your manager – dated 9 June 2016 Schedule prepared by Mill Required: Carry out the work requested in the email from your manager. The following marks are available: (a) Schedule prepared by Mill. (11 marks) Note: The following movements in the Retail Prices Index should be used, where necessary. (b) Payment to Gail. (9 marks) (c) Non-disclosure of income. (5 marks)