Question 1b i
Marking Guide
(b) (i) House in Heliosa
Capital gains tax liability 1·5
Information required – double tax relief 1
Information required – other 1
Due date 0·5
Rationale re timing of proposed gifts 1
Painting 2
Shares in Solaris plc
Explanations 2
Calculations 3·5
–––––
12·5