(c) Software Supply Co. (4 marks)

(b) How might the marketing mix vary between the three channels Helen is considering using? (8 marks)

(b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternative

strategy. (8 marks)

An additional mark will be awarded for the effectiveness with which the information is communicated.

(1 mark)

(b) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

Explain the grounds upon which a person may be disqualified under the Company Directors Disqualification Act 1986.(10 marks)