Section A: Q9

Specimen exam

Q9 Section A

2 marks

During the tax year 2018-19, Mildred made four cash gifts to her grandchildren.

For each of the gifts listed below, click in the box to indicate whether the gift will be exempt or not exempt from inheritance tax under the small gifts exemption.

£400 to Alfred

£140 to Minnie

A further £280 to Minnie

£175 to Winifred