P6 – Advanced Taxation - IHT vs CGT for lifetime gifts - Sole trader/partnership cessation (IT, NICs, CGT and VAT), possibly with incorporation - Lease versus buy for assets - Employed versus self-employed (IT and NICs) - Badges of trade (IT vs CGT) - Trusts (not a whole question) - Corporation tax – possible areas: -R&.D -SSE -Expansion overseas/CFCs -Group reorganisations -Liquidations - Overseas aspects of personal tax - VAT group registration - Ethics (up to 5 marks)