On 31 March 2014, Martha gave £500,000 to her daughter as a wedding present. On 1 April 2015 she gave £497,000 to a relevant property trust. Martha died on 1 January 2021, having made only these two transfers during her life.

(a) Calculate any lifetime tax due on each of the above transfers and state the due date of payment, assuming that Martha paid this tax herself.

(b) Calculate any further tax due on Martha's death in relation to these transfers and state the due date of payment. (Assume that there is no unused nil-rate band to be transferred from a previously deceased spouse or civil partner).