Question 1di
Your manager has received a letter from Jodie in connection with her proposed emigration from the UK. Extracts from the letter and from an email from your manager are set out below.
Extract from the letter from Jodie
I was born in 1975 and I have always lived in the UK. I plan to leave the UK and move to the country of Riviera on 5 April 2016. My intention is to move to Riviera permanently and acquire a new home there. However, if my children are not happy there after four years, we will return to the UK.
Extract from an email from your manager
Additional information
Please prepare paragraphs for inclusion in a letter from me to Jodie addressing the following issues.
(d) Other matters
Explain how leaving the UK will affect the UK inheritance tax liability on any gifts Jodie may make in the future.
Tax manager
Required: Prepare the paragraphs for inclusion in a letter from your manager to Jodie as requested in the email from your manager. The following marks are available:
(d) Other matters. (5 marks)