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Date Posted:
27-Aug-2013 14:39:30
Identify any gifts made by the deceased

Identify and record any gifts that the deceased made which are not exempt from Inheritance Tax.
In addition to gifts, you need to identify and record the following:
• Assets given away during the seven years before the death of the deceased.
• Assets given away at any time in which the deceased retained an interest. An example of this would be a house, which the deceased gave away but in which they lived rent-free.
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