(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value 2022-01-06 (d) Advise on any lifetime inheritance tax (IHT) planning that could be undertaken in respect of both Stuart and 2022-01-06 (b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capital 2022-01-06 (ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of 2022-01-06 (ii) The shares held in Date Inc and the dividend income received from that company. (7 marks) 2022-01-06 (ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks) 2022-01-06 (ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement, 2022-01-06 (ii) List the additional information required in order to calculate the employment income benefit in respect 2022-01-06 (ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and 2022-01-06 (ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to 2022-01-06