»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp value of the previous lifetime cumulative total (PLCT) is

• the total value of all the chargeable transfers in the seven years before the death.

»Ê¹ÚÌåÓýappse transfers cumulate with the death estate. You can find further details on cumulation at IHTM14503 earlier in this Manual.