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Vivian made a gross chargeable lifetime transfer of 260,000 in August 2013. In November 2017, he gave 420,000 to a trust for the benefit of

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Vivian made a gross chargeable lifetime transfer of 260,000 in August 2013. In November 2017, he gave 420,000 to a trust for the benefit of his son and daughter. Vivian agreed to pay any lifetime IHT due. Required: Compute the inheritance tax payable by Vivian on transfer of value in November

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