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CTFA · Question #1

CTFA Question #1: Real Exam Question with Answer & Explanation

The correct answer is B. £26,000. See the full explanation below for the reasoning.

Question

On Brian's death, his estate was valued at £820,000. He bequeathed £40,000 to a registered charity and split the balance equally between his registered civil partner and his brother. Assuming he made no lifetime transfers, what will the Inheritance Tax liability be?

Options

  • A£22,750
  • B£26,000
  • C£29,750
  • D£34,000

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