SQE1 sample questions

Question 54

A man died in December 2023. 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 2017          £3,000

July 2018          £4,000

August 2020     £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


 

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