Mrs Green died in February 2013 having made the following lifetime gifts.
£
October 2012
Gift to her daughter in consideration of marriage
20,000
July 2004
Gift to her son
52,000
What is the cumulative 'clock' of transfers which are subject to inheritance tax at the date of Mrs Green's death?
Please input answer: £ ________
The correct answer is: £9,000.
Gift
Less: Marriage exemption
AE (x2) 12/13, 11/12
The July 2004 transfer dropped out of the cumulation after 7 years.
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