Olga is employed at pacific Inc.

In 2010/11 he received a salary of 80,000 and a bonus of 15,000 on 30 April 2010 which relates to year ended 28 february 2010. The bonus he received was not because company performed well in the year but because his performance despite aging 68 was better he then his younger fellows. During the year he also received the following benefits: 1) A petrol engine company car, first provided on 30 march 2008, costing 18,000 to the company. Alfa, Olgas friend, purchased with same specifications for 20,000. A hi-fi dvd player costing 900 was installed additionally when the car was first provided. Later on additional LCDs was added to the car on 30 march 2010 on the special respect of Olga. The emission rate was 234g/km. He contributed 300 per quarter for the private use. 2) His petrol expenses were funded by the company including his private journeys. Private petrol first got available to him on 31 July 2010. He contributed half of petrol cost of his private journeys which amounted to be 75 per month. 3) He was provided with voucher for car parking next to Pacific Inc, costed 750. 4) Private medical insurance which cost 1,300, permanent health insurance which cost 790 and death in service insurance cover which cost 340. 5) Use of laptop computer which cost 400 for first half year of 2010/11, and then Olga purchased it for 140. Laptop was first provided to Olga on july 2008. Computers market value stood 170 on the date of gift. 6) Pacific Inc. contributed 3% of his net pay to occupational pension scheme. 7) He got meal from Pacific Inc.s canteen for first tax quarter. Later the scheme was changed to luncheon vouchers costing 19p a day. Canteen arrangement though abandoned did cost Pacific Inc. 17p a day. 8) For the better performance of his duties, he was provided with a living accommodation. It was acquired by Pacific Inc. on 5 January 2001 for 70,000. It was provided to Olga on 31 December 2008. The market value on 31 December 2008 was 130,000 and on 6 april 2010 139,000. Improvements were made to house in January 2009 of 8,000 and in October 2010 of 5,000. The annual value of the house was 4300. 9) Ancilliary benefits related to living accommodation cost 3,000, included water rates and council tax totaled 1,200. 10) A diesel van was also provided to him on 1 May 2010. Private fuel was also provided to him for van. 11) He was provided with a loan of 12,000 on 1 January 2010. He repaid 2,000 on 1 March 2010, 4,000 on 30 September 2010 and 500 on 1 December 2010. The interest rate charged was 4.5%, 4% below the market rate. 12) He was entertained at couple of times by some clients only because of his employment with Pacific Inc. A reasonable estimated cost of entertainment is 789. 13) He received gifts of 300 from Alphee Plc, a client. 14) At an occasion he was very disappointed and welfare counciling was provided to Olga which cost 234.

15) Bicycle for his son worth 550. 16)