问题：Troy dies. His estate consists of the following assets:
House £450,000
Share portfolio £275,000
ISAs £50,000
Bank and building society accounts £70,000
He leaves his house to his wife and the rest of his estate to his nephew.
What is the chargeable death estate?
A. £345,000
B. £795,000
C. £395,000
D. £845,000
答案：The correct answer is:£395,000.
The house is exempt from IHT because of the spouse exemption.
The rest of the estate is chargeable.
The chargeable estate is therefore £(275,000 + 50,000 + 70,000) = £395,000.
Note that there is no exemption from IHT for ISAs.
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