(iii) State any disadvantages to the relief in (i) that Sharon should be aware of, and identify and describe
another relief that she might use. (4 marks)
正确答案：(iii) There are several disadvantages to incorporation relief as follows:1. The requirement to transfer all business assets to the company means that it will not be possible to leave behindcertain assets, such as the property. This might lead to a double
