(a)  Dividend or pension
     Dividend  1·5
     Pension contributions  4
     Free petrol
     Florina  2
     Kanzi  2·5
     Sale of shares in Landing Properties Ltd
     Availability of gift relief  1·5
     Strategy
     Florina’s chargeable gain  2
     Kanzi’s tax liability  3·5
      –––––
      17