P6 – Advanced Taxation

- IHT vs CGT for lifetime gifts
- Sole trader/partnership cessation (IT, NICs, CGT and VAT), possibly with incorporation
- Lease versus buy for assets
- Employed versus self-employed (IT and NICs)
- Badges of trade (IT vs CGT) - Trusts (not a whole question)
- Corporation tax – possible areas:
-R&D

-SSE

-Expansion overseas/CFCs

-Group reorganisations

-Liquidations
- Overseas aspects of personal tax

- VAT group registration

- Ethics (up to 5 marks)