Computing the IHT arising on death dealing with the calculation of the transfer of value for a lifetime transfer, possibly unquoted shares and utilising the transfer of unused nil rate band from spouseVAT

　　Preparation of a VAT return possibly dealing with deregistration on the cessation of a trade. Overseas aspects of VAT & Group VAT registrationOther Issues

　　The detailed technical article on Motor Cars may form the basis of the more challenging style of question now favoured by the examining team where the candidate is required to think very carefully to answer a more unusual stated requirement.

　　This may involve for example evaluating the tax position of both the business (unincorporated or incorporated), and if separate, the individual, regarding the provision of a car and fuel to an employee or proprietor. This may involve elements of Income Tax, Corporation Tax, VAT and NIC’s. Work carefully through the exam standard example at the end of the examiner’s article.