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Angelica gave 415,000 to her daughter on her marriage on 14 July 2015. She paid any IHT due at the time. Angelica died on

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Angelica gave 415,000 to her daughter on her marriage on 14 July 2015. She paid any IHT due at the time. Angelica died on 2 February 2021 and left the following items in her estate: House Shares in listed companies 1,250,000 25.000 Life assurance policy at market value 250,000 68,000 35,000 4.500 Furniture and personal belongings Jewellery Savings at bank Though Angelica's life assurance policy had been valued just before her death, the eventual payout was 265,000. Angelica had some debts at the time of her death: House mortgage Overdraft on current account Utility bills 75,000 1,500 950 Charity donation promised to local hospice 150 The undertaker will charge 5,790 for organising the funeral and wake.

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