(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to 2022-01-06 (b) Advise Sergio on the appropriateness of investing in a domestic rental property in view of his personal 2022-01-06 (ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive 2022-01-06 (c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his 2022-01-06 Assume that the rates and allowances for 2004/05 apply throughout this part. 2022-01-06 (b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternative 2022-01-06 (c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, as 2022-01-06 (iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited, 2022-01-06 (iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks) 2022-01-06 (b) A summary of the information needed to satisfy our obligations under the money laundering legislation and 2022-01-06