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) | 
发表于 2008-11-14 11:09
| 