Where a transfer of value is from a UK-domiciled spouse to a non-UK domiciled spouse, then the exempt transfer is limited to ________. For annual exemption, each individual can transfer an exempt amount of up to________ per year.

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Where a transfer of value is from a UK-domiciled spouse to a non-UK domiciled spouse, then the exempt transfer is limited to ________. For annual exemption, each individual can transfer an exempt amount of up to________ per year.
A . £45,000; £3,000
B . £55,000; £3,000
C . £45,000; £5,000
D . £55,000; £5,000

Answer: B

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