Question：Henry made the following gifts in September 2012.
Cash of £50,000 to his civil partner
Own main residence valued at £110,000 to a discretionary trust
Henry had not made any previous lifetime transfers.
Ignoring annual exemptions, what is the total of the chargeable transfers of value?
£________
The correct answer is: £110,000.
The total of the chargeable transfers of value is £110,000, as the transfer to the civil partner is exempt.
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