Which of the following fully qualifies as an exempt transfer for IHT purposes? Hayley made a gift to a friend of 3,250 using her annual exemption & small gift exemption. Caroline made a transfer of 2,750 last year and would like to use her unused exemption from last year and this years exemption to cover a total gift of 3,250. Hayden made a gift of 75,000 to his wife although they are separated and no longer live together. Thomas made his first gift of 75,000 to his wife. He is UK domiciled and she is not