问题：Troy dies. His estate consists of the following assets:
　　House £450,000
　　Share portfolio £275,000
　　ISAs £50,000
　　Bank and building society accounts £70,000
　　He leaves his house to his wife and the rest of his estate to his nephew.
　　What is the chargeable death estate?
　　A. £345,000
　　B. £795,000
　　C. £395,000
　　D. £845,000
　　答案：The correct answer is:£395,000.
　　The house is exempt from IHT because of the spouse exemption.
　　The rest of the estate is chargeable.
　　The chargeable estate is therefore £(275,000 + 50,000 + 70,000) = £395,000.
　　Note that there is no exemption from IHT for ISAs.