427 others answered this question
Question 5Note 2
Tax rates
Tax rates 2013
Afiya died on 29 November 2012. She had made the following gifts during her lifetime:
(2) On 2 May 2011, Afiya made case gifts to her three nieces. The first niece was given £100, the second niece was give £200, and the third niece was given £400.
Required:
Which of these gifts will qualify for the small gifts exemption?