(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and
garden by means of two separate disposals as proposed. Calculations are not required for this part of
the question. (3 marks)
正确答案:(ii) The implications of selling the Oxford house and garden in two separate disposalsThe additional sales proceeds would result in an increase in Clifford’s capital gains and consequently his tax liability.When computing the gain on the sale of the house



