In the Section on inheritance tax, the requirement is to explain and compute the corporation tax liabilities of individual companies and groups of companies:
1. The basic principles of computing transfers of value
2. The liabilities arising on chargeable lifetime transfers and on the death of an individual
3. The use of exemptions in deferring and minimising inheritance tax liabilities
4. Payment of inheritance tax
It is expected to spend approximately 20 minutes to complete.
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