IHT on estate

Dear tutor,

regarding answer A and D of the following question, is my understanding correct?

A. It means that the estate is charged the same to her children and grandchildren. Therefore, regardless who is entitled, this action will not reduce the potential IHT on her estate.

D. By making lifetime gifts to her grandchildren early in life, it will increase the probability that the gifts are given 7 years prior death; hence, it helps reduce the possible IHT liability arising from her estate.

Thank you!

“Shin is a 45-year-old individual with significant wealth who wishes to minimise the inheritance tax that may be payable on her estate on death.

Which of the following options would not help Shin achieve the objective of reducing the potential inheritance tax liability on her estate?

A. Amending her will so that the residue of her estate passes to her grandchildren instead of her children

B. Making lifetime transfers to trusts equal to the value of the nil rate band every seven years

C. Revising her will so that the residue of her estate is left to her husband rather than her children

D. Making lifetime gifts to her grandchildren at an early stage in her life”