SQE1 sample questions

Question 54

A man died in December 2025. He made three lifetime gifts only, which were all to his son, to help with the cost of repairs to the son’s house. The gifts were as follows:

May 2019          £3,000

July 2020          £4,000

August 2022     £7,000

What is the man’s cumulative total for Inheritance Tax purposes at the date of his death?

A. £0

B. £1,000

C. £2,000

D. £4,000

E. £5,000


C - £2,000

Candidates who answered correctly: 36%


 

Ready to register for the SQE?

Create your personal SQE account and book your assessments.

Register for SQE 

Have you passed the SQE?

Find out what happens after passing the SQE and admission to the roll of solicitors.

Learn more

SQE News

Stay up to date with SQE news and important announcements.

News Register for SQE news alerts

Register for the SQE?

Create your personal SQE account and book your assessments.

Register for SQE