(b) Death prior to disposal of business 2
Death post disposal of business
Value of gift 1·5
Annual exemptions 1
Business property relief 1·5
Taper relief 1
Nil rate band 1·5
Inheritance tax liabilities 2
––––
10·5 
––––
Approach to problem solving 1
Clarity of calculations 1
Effectiveness of communication 1
Overall presentation 1
––––
4 4
–––– –––
Total 
–––