Annual exemptionForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Annual exemptionThis topic has 0 replies, 1 voice, and was last updated 3 years ago by AverageAndy.Viewing 1 post (of 1 total) AuthorPosts July 16, 2020 at 4:09 am #576944 AverageAndyMemberTopics: 128Replies: 34☆☆sir if a person sets off his/her lifetime transfer against Annual Exemption(AE) amount, but after 5 yrs of transfer taking place the donor dies, so will the IHT be payable on that PET??AuthorPostsViewing 1 post (of 1 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In