Consider each of the following lifetime transfers and classify each one as either an exempt transfer, a PET or a chargeable lifetime transfer. Assume in each case that the transfer was made during 2017-18 and that the annual exemption for both the current year and the previous year have been set against earlier transfers.

(a) a gift of £10,000 made by a husband to his wife

(b) a gift of £20,000 made by a mother to her son on his marriage

(c) a gift of £50,000 made to a trust for the benefit of a disabled person

(d) a gift of £100,000 made to a relevant property trust.