(iii) Capital gain on sale of business 1·5
With incorporation relief
Incorporation relief 1·5
Capital gains tax and due date 1
Capital gain on gift of shares 2
Capital gains tax and due date 1
Without incorporation relief
Capital gains tax on sale of business 1
Capital gains tax on gift of shares 1·5
Explanations 4
Summary and key issues 4
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17·5 14
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Format and presentation 1
Analysis 1
Quality of explanations and calculations 2
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4 
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