(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)
Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum and
the effectiveness with which the information is communicated. (2 marks)
Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for the
foreseeable future.
(c) Inheritance tax payable by AdamThe gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years afterthe date of the gift).The maximum possible liability, on the assumption that there are no annua
VIP截止日期：2024-12-31 09:52:49
←请使用支付宝扫码支付
VIP截止日期：2024-12-31 09:52:49
←请使用微信扫码支付
