Annual Exemptions. Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Annual Exemptions. This topic has 1 reply, 2 voices, and was last updated 4 years ago by Tax Tutor. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts November 19, 2021 at 12:55 am #641030 Sourav9271Participant Topics: 164Replies: 117☆☆☆ Hello sir, Are Annual Exemptions only deductible whereby a gift is made? I mean can I deduct AE from tax payable on death on the death estate? November 19, 2021 at 11:52 am #641060 Tax TutorMember Topics: 2Replies: 3960☆☆☆☆☆ As per study notes and lectures AE’s only apply to lifetime transfers Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In