Angus commenced trading on 1 January 2022. His trading profits are as follows:
Six-month period ended 30 June 2022
Year ended 30 June 2023
£
6,000
14,400
What amount of trading profit will Angus be assessed on for the tax year 2022-23?
? £6,000
? £13,200
? £13,800
? £12,300