Question：Augustus made a chargeable lifetime transfer of £500,000 to a discretionary trust on 6 November 2012. He died on 14 December 2012.
 
Fill in the boxes to show when the IHT liabilities in respect of the transfer are due.
 
This must be input in DD/MM/YY format.
 
Lifetime tax: ________
 
Death tax: ________
 
The correct answers are: Lifetime Tax 31/05/13; Death Tax 30/06/13.
 
解析：The lifetime tax is due on the later of (i) 30 April in the following tax year; and (ii) end of six months following the month of the transfer, ie on 31 May 2013.
 
Death tax is due at the end of six months following the month of death, ie on 30 June 2013.

 
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