State
State info - do not justify or explain
Identify/Detail
Headline the detail then explain e.g It will pay a tax free lump sum to pay off his mortgage
Outline
Main points - not detail - Benefits and Drawbacks of….
1 column for each with bullet points
Comment on/Evaluate
Say what you see
Say what you don’t see
Explain/Describe
More detail - than Comment on
e.g 30% income tax relief on EIS to reduce tax paid in year concerned
Calculate
List workings point by point
Summary
Get additional info — analyse the position — make recommendations