Estimate the s440/s441 surcharge (20% investment, 15% service income) on undistributed after-tax income of a close company.
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Calculates the close company surcharge: 20% on undistributed after-tax investment and estate (rental) income under s440, and 15% on undistributed after-tax service-company trading income under s441, after dividends paid within 18 months.