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Dear Jill, I jope you are well. i was confused about the 7 year previous period for purpose of Nil rate band as we deduct the GCT from it. Do we count the previous 7 years from death or 7 years from the Date when we doing the CLT ?
its clear from illustration , Its counted 7 years from The Pet/clt we are doing.
Thank you very much.
Excuse me for sending half screenshot, The lifetime tax was reduced after Tap relief but still the original first figure used was gross Chargable transfer instead of just original chargeable amount
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