Chapter 23 Inheritance Tax (part 2) - ACCA TX-UK Taxation (FA 2023)

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[@timowermer]

Is there any mistake in Illustration 3?

[@valentinalawrence2913]

yes i guess the transfer of value is 400K in question but in ans it states 450000

[@Darwizzyyy-hg1fi]

​@@valentinalawrence2913hi do you know why she used the previous and current aa in illustration 3?