Chan died on 8 December 2014, having made a lifetime cash gift of £500,000 to a trust on 16 October 2013. Chan paid the inheritance tax arising from this gift.

Who will be responsible for paying the additional inheritance tax arising from the gift made to the trust as a result of Chan’s death, and when will this be due?

A. The trustees on 30 June 2015
B. The personal representatives of Chan’s estate on 8 June 2015
C. The personal representatives of Chan’s estate on 30 June 2015
D. The trustees on 8 June 2015