I'm filling a form for a freind iht400. Box 30 asks did the deceased make any lifetime gifts on or after 18 March 1986, if yes fill form 403.
The deceased did make a lifetime gift but it was well over 7 years ago , 11 years to be exact. The lifetime gift was property. So does form iht 403 still need to be completed to show that this gift was made as it was done after 1986? There is no gwr.
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