Zoe and Luke (06/15) (amended) The following scenario relates to questions 10-12. Zoe and Luke are brother and sister who died within a few months of each other. Zoe Zoe died on 17 February 2017. She had always used her annual exemption in April each year and had made the following additional gifts during her lifetime: (1) On 21 March 2010, Zoe made a cash gift of £633,000 to a trust. Zoe paid the inheritance tax (IHT) arising from this gift. The nil rate band for the tax year 2009/10 is £325,000. (2) On 17 August 2013, Zoe made a further cash gift of £200,000 to the trust. The trustees paid the IHT arising from the gift. The nil rate band for the tax year 2013/14 is £325,000. Luke Luke died on 10 October 2016. On 7 March 2015, Luke had made a cash gift of £270,000 to his daughter as a wedding gift when she got married. Luke’s wife had died on 25 July 2008. In her will she left £240,000 to her daughter and the remainder of her estate to Luke. She made no lifetime transfers. The nil rate band for the tax year 2008/09 was £312,000. 10.What the amount of the gross chargeable transfer made by Zoe on 21 March 2010?