Question 1i
Marking Guide
| Available | Maximum | |
|---|---|---|
| (i) Identification of errors Value of the gift Annual exemptions Taper relief Nil rate band Calculation of inheritance tax Base cost for the purpose of capital gains tax | - 1·5 1·5 2 1 2·5 2 | |
| 10·5 | 9 | |
| Available | Maximum | |
|---|---|---|
| (i) Identification of errors Value of the gift Annual exemptions Taper relief Nil rate band Calculation of inheritance tax Base cost for the purpose of capital gains tax | - 1·5 1·5 2 1 2·5 2 | |
| 10·5 | 9 | |