(ii) Advise Clifford of the capital gains tax implications of the alternative of

(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)

(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