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JMN DESIGN PORTFOLIO

01

NISGA’A | BUSINESS CARD A business card designed for the company Nisga’a Data Systems, based in Alaska. Produced a clear, crisp template – reflecting to the point data – within Adobe Illustrator allowing the client have control over editing for different members of staff.

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JMN DESIGN PORTFOLIO

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JMN DESIGN PORTFOLIO

02

FREIZE MAGAZINE | GALLERY ADVERT PAGES The objective was to create alternative advertising pages for within the magazine for smaller up-and-coming galleries. I wanted them to stand out from the existing adverts, but give a younger modern feel.

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JMN DESIGN PORTFOLIO

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JMN DESIGN PORTFOLIO

03

SCHOOL PLANNERS | PUBLICATION DESIGN Homework diaries / planners designed to specification, creating bespoke products for individual schools. This included designing educational pages (information given by the school) together with the covers for the publication.

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JMN DESIGN PORTFOLIO 38449_cvr_New Design Cover 10/05/2013 20:46 Page 1

2013 - 2014 Pupil Planner

Name ................................................................................... Form ................................................. Form Room.................. Form Tutor ............................................................................ House ...................................................................................

BEAULIEU DRIVE, PINNER, MIDDLESEX HA5 1NB Tel: 020 8868 2346 Website: www.heathfield.gdst.net

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JMN DESIGN PORTFOLIO

04

CAPITAL GAINS TAX Annual Exempt Amounts

2011/12

2012/13

Individuals, trustees of settlements for the disabled and personal representatives of estate of a deceased person

£10,600

£10,600

£5,300

£5,300

and other trustees

BREWIN DOLPHIN | TAX GUIDE BROCHURE Card brochure, printed matt coated with a spot UV gloss over the title of the brochure. In an attempt to contain all information, however be handy enough to carry, produced a small fold out brochure easy to carry in a pocket.

Rates There is a single rate of capital gains tax set at 18%. This has effect for individuals and personal representatives, and they are no longer able to benefit from indexation or taper reliefs. Rate of CGT is 28% for higher rate income tax payers and trustees. Legislation was introduced in the Finance Bill 2008 to establish a new entrepreneurs’ relief, reducing the effective tax rate on some gains to 10%. The lifetime limit on capital gains qualifying for Entrepreneurs’ Relief has been doubled to £10m, effective from 6 April 2011. Entrepreneurs’ relief may be available in respect of gains made by individuals on the disposal of: – all or part of a trading business the individual carries on alone or in partnership; – assets of the individual’s or partnership’s trading business following the cessation of the business; – shares in (and securities of) the individual’s ‘personal’ trading company (or holding company of a trading group); and – assets owned by the individual and used by his/her ‘personal’ trading company (or group) or trading partnership. The first £1 million of lifetime gains that qualify for relief will be charged to CGT at an effective rate of 10%. Gains in excess of £1 million will be charged to CGT at the rate of 18%. There are further restrictions on the availability of this relief, please consult a qualified tax adviser for further information.

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JMN DESIGN PORTFOLIO

INCOmE TAX ALLOwANCES

NATIONAL INSURANCE CONTRIbUTIONS

2011/12

2012/13

2011/12

Personal allowance General*

£7,475

£8,105

Aged 65–74 in the year of assessment*

£9,940

£10,500

£10,090

£10,660

Aged 75 or over in the year of assessment* Married couple’s allowance (relief at 10%) Either partner aged under 75 and born before 6 April 1935* Either partner aged 75 or over in the year of assessment* Income limit for aged-related allowances* Minimum amount of married couple’s allowance* Blind person’s allowance

NA £7,295

£7,705

Employee rate – primary class 1 on earnings between earnings threshold and UEL

12%

12%

2%

2%

13.8%

13.8%

£2,960 £2,100

2011/12

2012/13

Nil rate limit

Income Tax £325,000 Rates

2011/12 £325,000

Tax on excess value for chargeable transfers on or within 7 years of death*

Starting Rate 20%*

Tax on excess value for other chargeable lifetime transfers**

£144

£1,980

NOTE: Irrespective of age, if income is over £100,000, personal allowance is reduced by half the amount over that limit. For example: £1 for every £2. If income is large enough, personal allowance will be nil.

0 – £35,000

Class 2 (self employed flat rate)

CORPORATION TAX£2.50 Per week Small earnings exception (per year)

Taxable Profits Class 3 (voluntary)

2012/13

Per week

£5,315

Year from 1st April 2011

£0 – £300,000

0– £34,370

between £35,001 - £150,000

Class 4 (self employed) £34,371between £300,000 – Lower profit limits (per year) - £150,000

£1,500,000 Additional Rate 50% over £150,000 over £150,000 Upper profit limits (per year) 40% 40% Rate: over £1,500,000 * There will be a 10% starting rate for savings income only, with a limit of £2560 for 2011/12 tax year and £2710 for 2012/13 tax year. If an individual’s taxable non-savings income is above this limit then the 10% savings rate will not be applicable.

20%

20%

£817

£139

£2,800

Chargeable Transfers

£817

£107

Earnings threshold (per week) for employees and employers

Employer rate secondary class 1 rate

STAmP DUTy LAND TAX

The maximum amount of contributions on which a member can claim relief in any tax year is the greater of:

Exemptions may apply for disadvantaged areas. Please consult a qualified tax adviser.

— the basic amount, currently £3,600 gross, and £102

Upper earnings limit (UEL) (per week – employees only)

£25,400

£24,000

INHERITANCE TAX

Taxable Bands

Lower earnings limit (LEL) (per week)

on earnings above UEL

* For every £2 of income above the income limit for age related allowances, the allowance is reduced by £1. This reduced amount will never be less than the basic personal allowance or minimum amount of married couple’s allowance. The married couple’s allowance applies at 10%.

Higher Rate 40%

2012/13

Class 1 (earnings related)

PENSIONS: mAXImUm CONTRIbUTIONS LImIT

£12.60

£2.65 £5,595

£42,475

The Government has announced its intention to restrict, to the basic rate of income tax, tax relief on pensions saving with effect from 6th April 2011 for people with taxable income of £150,000 or more. Legislation was introduced in Finance Bill 2009 to prevent those potentially affected from seeking to forestall this change by increasing their pension savings in excess of their normal regular pattern, prior to restriction taking effect.

Annual Allowance Tax Year

Amount

2010/11

£255,000

2011/12

£50,000

2012/13

£50,000

Any contributions in excess of the annual allowance are subjected to a annual allowance tax charge of up to 50% depending on the individuals income tax rate.

Year from 1st April 2012 Lifetime Allowance

£13.25

20% Marginal £7,225 relief

— the amount of the individual’s relevant UK earnings that are chargeable to income tax for the year (subject to the limits below).

£42,475

26%

2%

2%

£1.80 million

2011/12

£1.80 million

2012/2013 relief

£1.50 million

Marginal

Then to be reviewed every 5 years.

This information is taken from public sources and is believed to be reliable and accurate but without further investigation cannot be warranted as to accuracy and completeness.

*Reduced tax charge on gifts within 7 years before death 3 years Years before death or less 3-4 4-5 5-6 6-7 7+

The rates and allowances are based on current legislation and are subject to change. Any relief that may be due is based on an individual’s own circumstances.

Main Exemptions 1 Most transfers between UK domiciled spouses and civil partners

1%

1%

Over £250,001 – £500,000

3%

3%

Over £500,000 – £1 million

4%

4%

Over £1 million – £2 million

5%

5%

Over £2 million (from 22 March 2012)

5%

7%

Over £2 million**

N/A

15%

*From 22nd March 2012 first time buyers are now subject to a 1% rate of SDLT on homes costing between £125,001 and £250,00. **From 21 March 2012 SDLT is charged at 15% on interests in residential dwellings costing more than £2 million purchased by certain ‘non-natural persons’, for example companies, collective investment schemes and all partnerships with one or more members who are either a body corporate or a collective investment scheme.

0.5%

ISA INvESTmENT LImITS Stocks & Shares

Cash

Overall Limit

2011/12

Investment Limits

£10,680

£5,340

£10,680

2012/13

£11,280

£5,640

£11,280

— 55% deducted if the amount over the lifetime allowance is paid as a lump sum.

Rate of Inheritance Tax will be reduced to 36% from April 2012 for estates leaving 10% or more to charity.

Tax required to be paid 100% 80% 60% 40% 20% 0%

0%

£125,001 – £250,000*

Amount

2010/11

upper profit limit Main and corporation tax reduced by9% 1% every9%year up to and — 25% deducted if the amount over the lifetime allowance is not taken as a lump sum. including 2014/15. on earnings above upper profit limit

2012/13

0%

Shares and Marketable Securities

Tax Year

24% Benefits in excess of lifetime allowance are treated in two ways –

on earnings between lower

2011/12

Up to £125,000

Stamp Duty Reserve Tax (General Share Transactions)

20%

£7,605

Residential Property

If you have any questions regarding how the information contained within this leaflet may affect you, please consult a qualified tax adviser. Note: The above includes changes announced in the Budget of 23 March 2012.

2 The first £3,000 of lifetime transfers in any tax year plus any unused balance from the previous year 3 Gifts of up to but not exceeding £250 per annum to any number of persons 4 Gifts made out of income that form part of normal expenditure and do not reduce the standard of living 5 Gifts in consideration of marriage/civil partnership of up to £5,000 by a parent, £2,500 by a grandparent, or £1,000 by another person. ** With effect from 9th October 2007 any unused portion of the nil rate band not used on the first death of one of a married couple or pair of civil partners could be used to increase the nil rate band of the partner on their death. If you require any more information on this please contact a qualified tax adviser.

T F E W

+44 (0)20 7248 4400 +44 (0)20 3201 3001 info@brewin.co.uk brewin.co.uk

TAX GUIDE 2012/2013

Brewin Dolphin Ltd is a member of the London Stock Exchange, authorised and regulated by the Financial Services Authority No. 124444. Registered office: 12 Smithfield Street, London EC1A 9BD Registered in England and Wales No. 2135876

Version 4 BD1074/04/12

Last amended: 17/04/2012 Amended by: Jennifer

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JMN DESIGN PORTFOLIO

05

C&S WEDDING | INVITATIONS A request to design, with free reign, invitations for a wedding for the client – only specification ‘nature’.

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JMN DESIGN PORTFOLIO

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Fresh O MO t ZZAR bed omato a of dre nd b ELLA uff ssed SALA rocke alo mozz D arella t lea a ba on a sil dre ves, driz zled ssing with

TOGETHER WITH THEIR FAMILIES

Catherine Elizabeth Nesbitt &

Sam Christopher Morris ROA

REQUEST THE HONOUR OF YOUR PRESENCE AT THEIR MARRIAGE ON FRIDAY, THE TWENTIETH OF APRIL TWO THOUSAND AND TWELVE AT TWO O’CLOCK

SAUS

CAPPELL LANE, STANSTEAD ABBOTTS Sharp

THE HERTFORDSHIRE BROXBOURNEBURY MANSION

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& MA Tradit SH W iona ITH O l with NION fluffy farmed p mash o GRA ed p rk sausag VY otato e s and s served grav an o y nion

ST ANDREWS CHURCH

AND AFTERWARDS AT

Main C ou

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HERTS, EN10 7PY

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JN Portfolio