强调：

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P6

•Groups of companies involving overseas aspects and losses.

•Unincorporated business particularly loss relief or involving a partnership,basis period rules should also be expected.

•Capital gains tax versus inheritance tax,including availability of reliefs.

•Overseas aspects of income tax,CGT,IHT or corporation tax.

•Personal service company.

•Share schemes.

•Company purchase of own shares.

•Enterprise investment schemes/seed EIS/venture trusts.

•Takeover.

•VAT-partial exemption or land&buildings or transfer of a going concern or overseas transactions.

•Transfer of trade versus sale of subsidiary.

•Disincorporation relief.

•Pension contributions.

•Patent box,research and development expenditure.