CeMAP Module 1
LIBF CeMAP Module 1 — Financial Services, Regulation and Ethics (FSRE)
Financial Services IndustryEnglish
Exam overviewPractice session
In 2026/27, an individual gives £4,000 outright to a child and made no other gifts in this or the prior tax year. How much of the gift can the ordinary IHT annual exemption cover by carrying forward unused allowance?
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