(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are
due and identify any further issues relevant to Galileo relating to the payments. (3 marks)
正确答案：(ii) Payment by instalmentsThe inheritance tax can be paid by instalments because Messier Ltd is an unquoted company controlled by Kepler atthe time of the gift and is still unquoted at the time of his death.The tax is due in ten equal annual instalments
