(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties performed for Cutlass Inc and the travel costs paid for by that company. (5 marks) Appropriateness of format and presentation of the report and the effectiveness with which its advice is communicated. (2 marks) Note: You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax rates and allowances for the financial year 2006 apply throughout this questio