Peter Rabbit made a gift into his discretionary trust of cash of $£ 600000$ on 9 June $2005 .$
The gift (i.e. in lifetime) was a CLT and an immediate liability to inheritance tax charge arises at the date of the gift equal to (assuming a NRB of $£ 312000$ )
$$0 \% \times £ 312000+20 \% \text { of }[£ 600000-£ 312000]=£ 57600$$

Peter died within four years (but more than three years) of the date of the gift. Additional inheritance tax liability thus arises and taper relief of $20 \%$ applies.
The rate of inheritance tax will be that in force at his date of death (i.e. 40\%). Additional inheritance tax charged is:
$$[0 \% \times £ 312000+80 \% \times 40 \% \times[£ 600000-£ 312000]]-£ 57600=£ 34560$$

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