{"text_format":"1","workbook":"xlsx","n_sheets":31,"sheets":["Home","Nil rate Bands","Basic Inputs","Gifting History","Estate & Trust Details","Results (single)","Results (joint)","Printer friendly Results (sgl)","Printer friendly Results (Jnt)","Printer friendly Inputs","Printer friendly inputs (2)","Life 1 - Before","Life 2 - Before","Before","Single Life - Before","Life 1 - After","Life 2 - After","After","Single Life - After","Life 1 - Absolute Loan","Life 2 - Absolute Loan","Life 1 - Discretionary Loan"," Life 2 - Discretionary Loan","Life 1 - Absolute DGT","Life 2 - Absolute DGT"," Life 1 - Discretionary DGT ","Life 2 - Discretionary DGT","Life 1 - Absolute Gift","Life 2 - Absolute Gift","Life 1 - Discretionary Gift","Life 2 - Discretionary Gift"],"not_rendered":{"charts":16,"images":1,"macros":1,"external_links":0,"defined_names":1,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Home","index":0,"n_rows":25,"n_cols":6,"rows_kept":25,"cut":false,"hidden":false,"merged":[[21,1,21,3],[15,1,15,3],[17,1,17,3],[0,1,0,3],[3,1,8,9],[11,1,11,3],[12,1,12,3],[20,1,20,3],[14,5,20,9]]}
[null,"Trusts & IHT modelling tool\nbuilt by M&G",null,null,null,"Tax Year 2023/24"]
[]
[null,"Important information about this tool"]
[null,"This tool allows you to estimate  the potential IHT liability for one or two individuals and demonstrates the impact gifting part of their estate into trust could have on their overall IHT liability. \nThe IHT modelling tool is not a personal illustration and the values presented do not suggest any recommendation and should not be taken as offering advice.\nThe figures represent only potential growth and tax savings over the terms shown and is not an indicator of future performance.\nThe calculator is based on our current understanding of HMRC rules and practice relating to Inheritance Tax. \nTax rules can change and the impact of taxation (and any tax relief) depends on individual's circumstances.\nEvery care has been taken to the accuracy of this calculator, but it must be appreciated that we cannot accept any responsibility for loss, however caused, suffered by any person who has acted or refrained from acting as a result of material contained in this calculator.\nPlease note, this tool will cease to operate at the end of the tax year displayed above. \nThe value of an investment can go down as well as up. Your clients may get back less than they have paid in."]
[]
[]
[]
[]
[]
[]
[null,"Assumptions used in this tool"]
[null,"Growth is annual in arrears. Reduction in capital are annual in advance."]
[null,"The tool does not calculate IHT on gifts already made (e.g. the 14 yr rule)"]
[null,"Each life only has one Nil Rate and Residence Nil Rate Band available."]
[null,"The Annual Exempt Amount is ignored.",null,null,null,"Once you have read the important information and assumptions please go to the \"Basic Inputs\" tab to get started"]
[null,"NRB and RNRB increases are deferred for 4 years."]
[null,"Assumes no trust distributions i.e. no exit charges apply."]
[null,"Loan trust withdrawals are assumed to be loan repayments."]
[null,"All assets pass to spouse/civil partner on first death."]
[null,"The tool ignores Quick Succession Relief."]
[null,"Where RNRB is included it assumes full eligibility for the amounts calculated."]
[null,"All withdrawals are annual in arrears and spent prior to death."]
[null,"Deaths occur at end of year."]
[null,"Any IHT charges on gifts are paid by the trust. "]
[null,"Only single settlor trusts are allowed."]

{"sheet":"Nil rate Bands","index":1,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":true,"merged":[[5,0,5,1],[5,7,5,8],[7,11,10,11]]}
[null,null,null,null,null,"NRB",null,null,null,null,"RNRB"]
[null,null,null,"Age","End of year ","Value",null,null,null,"End of Year","Value"]
[null,null,null,{"$f":"B8","v":0},1,{"$f":"B9","v":325000},null,null,null,{"$f":"E3","v":1},{"$f":"I9","v":175000}]
[null,null,null,{"$f":"$D$3+E3","v":1},2,{"$f":"F3","v":325000},null,null,null,{"$f":"E4","v":2},{"$f":"K3","v":175000}]
[null,null,null,{"$f":"$D$3+E4","v":2},3,{"$f":"F4","v":325000},null,null,null,3,{"$f":"K4","v":175000}]
["NRB",null,null,3,4,325000,null,"RNRB",null,4,175000,"Rememeber to unfreeze the allowance each year when updating"]
["Net Growth",{"$f":"'Basic Inputs'!F4","v":0},null,4,5,{"$f":"F6*(1+$B$7)","v":325000},null,"Net Growth",{"$f":"'Basic Inputs'!F5","v":0},5,{"$f":"K6*(1+$I$7)","v":175000},"and remember to change notes on Home tab  row 16"]
["Age at start",{"$f":"'Basic Inputs'!E12","v":0},null,5,6,{"$f":"F7*(1+$B$7)","v":325000},null,"Age at start",{"$f":"B8","v":0},6,{"$f":"K7*(1+$I$7)","v":175000},"2022/23 update, formulae go F3 = B9, F4=F3, F5=F4, F6=F5, F7=F6, F8=F7*(1+$B$7), so have changed F7 to F7 =F6*(1+$B$7)\n\nDid same for RNRB in K7 to make this =K6*(1+$I$7)","Shows as this in before position"]
["Starting value",{"$f":"'Basic Inputs'!E4","v":325000},null,6,7,{"$f":"F8*(1+$B$7)","v":325000},null,"Starting value",{"$f":"IF('Basic Inputs'!E14=\"Yes\",'Basic Inputs'!E5,0)","v":175000},7,{"$f":"K8*(1+$I$7)","v":175000},null,"so only frozen for 4 years now"]
[null,null,null,7,8,325000,null,null,null,8,175000]
[null,null,null,8,9,325000,null,null,null,9,175000]
[null,null,null,9,10,325000,null,null,null,10,175000]
[null,null,null,10,11,325000,null,null,null,11,175000]
[null,null,null,11,12,325000,null,null,null,12,175000]
[null,null,null,12,13,325000,null,null,null,13,175000]
[null,null,null,13,14,325000,null,null,null,14,175000]
[null,null,null,14,15,325000,null,null,null,15,175000]
[null,null,null,15,16,325000,null,null,null,16,175000]
[null,null,null,16,17,325000,null,null,null,17,175000]
[null,null,null,17,18,325000,null,null,null,18,175000]
[null,null,null,18,19,325000,null,null,null,19,175000]
[null,null,null,19,20,325000,null,null,null,20,175000]
[null,null,null,20,21,325000,null,null,null,21,175000]
[null,null,null,21,22,325000,null,null,null,22,175000]
[null,null,null,22,23,325000,null,null,null,23,175000]
[null,null,null,23,24,325000,null,null,null,24,175000]
[null,null,null,24,25,325000,null,null,null,25,175000]
[null,null,null,25,26,325000,null,null,null,26,175000]
[null,null,null,26,27,325000,null,null,null,27,175000]
[null,null,null,27,28,325000,null,null,null,28,175000]
[null,null,null,28,29,325000,null,null,null,29,175000]
[null,null,null,29,30,325000,null,null,null,30,175000]
[null,null,null,30,31,325000,null,null,null,31,175000]
[null,null,null,31,32,325000,null,null,null,32,175000]
[null,null,null,32,33,325000,null,null,null,33,175000]
[null,null,null,33,34,325000,null,null,null,34,175000]
[null,null,null,34,35,325000,null,null,null,35,175000]
[null,null,null,35,36,325000,null,null,null,36,175000]
[null,null,null,36,37,325000,null,null,null,37,175000]
[null,null,null,37,38,325000,null,null,null,38,175000]
[null,null,null,38,39,325000,null,null,null,39,175000]
[null,null,null,39,40,325000,null,null,null,40,175000]

{"sheet":"Basic Inputs","index":2,"n_rows":20,"n_cols":9,"rows_kept":20,"cut":false,"hidden":false,"merged":[[14,12,14,15],[23,2,23,4],[0,2,0,5],[15,2,17,2],[19,2,20,5],[14,2,14,5]]}
[null,null,"Basic Inputs",null,null,null,null,null,{"$f":"TODAY()","v":"2023-04-04"}]
[null,null,null,null,null,null,null,null,"2024-04-05"]
[null,null,null,null,null,"Increase Assumption"]
[null,null,"NRB",null,325000,0]
[null,null,"RNRB",null,175000,0]
[null,null,"RNRB Taper threshold",null,2000000,0,null,null,"Single life RNRB warning - if set to No then single LIFE RNRB should be 0%"]
[null,null,"IHT rate",null,0.4,null,null,null,{"$f":"AND(E14=\"No\",F17>0%)","v":false}]
["Joint life ",null,"Periodic charge",null,0.06]
[{"$f":"AND(E12>0,F12>0)","v":false}]
[null,null,null,null,"1st death","2nd death"]
["Yes",null,"Name"]
["No",null,"Current age"]
["HIDE ROW",null,"Years until death (2nd > 1st)",null,{"$f":"IF(A9=TRUE,'Results (joint)'!E4,'Results (single)'!E4)","v":0},{"$f":"IF(A9=FALSE,0,'Results (joint)'!E5)","v":0}]
["2nd life complete",null,"Include RNRB",null,"Yes"]
[{"$f":"AND(F12>0,F13>0)","v":false},null,"Transferrable Bands - only complete for single life cases"]
[null,null,"Values will be calculated for joint life cases",null,"NRB available","RNRB available"]
[null,null,null,null,0,0]
["2nd life warning",null,null,null,null,{"$f":"IF(I7=TRUE,\"RNRB is excluded\",\"\")","v":""}]
[]
[{"$f":"AND(A9=TRUE,A15=FALSE)","v":false},null,"Once complete go to Gifting History tab.\nIf no previous gifts, go to Estate & Trust Details tab."]

{"sheet":"Gifting History","index":3,"n_rows":16,"n_cols":21,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,2,0,4],[15,4,15,6],[16,1,16,7],[12,2,12,3],[2,3,2,4],[2,5,2,6],[13,5,14,6],[8,8,8,9],[9,8,9,9],[10,8,10,9],[1,8,3,9],[4,8,4,9],[5,8,5,9],[6,8,6,9],[7,8,7,9]]}
[null,null,"Gifting History"]
[null,null,null,null,null,null,null,null,"Falls out of NRB on death after year"]
[null,null,null,{"$f":"'Basic Inputs'!E11","v":0},null,{"$f":"'Basic Inputs'!F11","v":0},null,null,null,null,null,"Failed PETs"]
[null,null,"Years ago","PET","CLT","PET","CLT",null,null,null,null,"Life 1","Life 2",null,"Death year","Life 1","Life 2",null,"Death year","Life 1","Life 2"]
[{"$f":"'Basic Inputs'!A8","v":"Joint life "},null,"0-1",null,null,null,null,null,7,null,null,{"$f":"SUM(D5:D11)","v":0},{"$f":"SUM(F5:F11)","v":0},null,1,{"$f":"SUM('Gifting History'!D5:E11)","v":0},{"$f":"SUM('Gifting History'!F5:G11)","v":0},null,1,{"$f":"P5+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q5+'Estate & Trust Details'!$H$26","v":0}]
[{"$f":"'Basic Inputs'!A9","v":false},null,"1-2",null,null,null,null,null,6,null,null,{"$f":"SUM(D5:D10)","v":0},{"$f":"SUM(F5:F10)","v":0},null,2,{"$f":"SUM('Gifting History'!D5:E10)","v":0},{"$f":"SUM('Gifting History'!F5:G10)","v":0},null,2,{"$f":"P6+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q6+'Estate & Trust Details'!$H$26","v":0}]
[null,null,"2-3",null,null,null,null,null,5,null,null,{"$f":"SUM(D5:D9)","v":0},{"$f":"SUM(F5:F9)","v":0},null,3,{"$f":"SUM('Gifting History'!D5:E9)","v":0},{"$f":"SUM('Gifting History'!F5:G9)","v":0},null,3,{"$f":"P7+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q7+'Estate & Trust Details'!$H$26","v":0}]
[null,null,"3-4",null,null,null,null,null,4,null,null,{"$f":"SUM(D5:D8)","v":0},{"$f":"SUM(F5:F8)","v":0},null,4,{"$f":"SUM('Gifting History'!D5:E8)","v":0},{"$f":"SUM('Gifting History'!F5:G8)","v":0},null,4,{"$f":"P8+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q8+'Estate & Trust Details'!$H$26","v":0}]
["2nd life warning",null,"4-5",null,null,null,null,null,3,null,null,{"$f":"SUM(D5:D7)","v":0},{"$f":"SUM(F5:F7)","v":0},null,5,{"$f":"SUM('Gifting History'!D5:E7)","v":0},{"$f":"SUM('Gifting History'!F5:G7)","v":0},null,5,{"$f":"P9+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q9+'Estate & Trust Details'!$H$26","v":0}]
[null,null,"5-6",null,null,null,null,null,2,null,null,{"$f":"SUM(D5:D6)","v":0},{"$f":"SUM(F5:F6)","v":0},null,6,{"$f":"SUM('Gifting History'!D5:E6)","v":0},{"$f":"SUM('Gifting History'!F5:G6)","v":0},null,6,{"$f":"P10+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q10+'Estate & Trust Details'!$H$26","v":0}]
[{"$f":"AND(A6=FALSE,SUM(F5:G11)>0)","v":false},null,"6-7",null,null,null,null,null,1,null,null,{"$f":"D5","v":0},{"$f":"F5","v":0},null,7,{"$f":"SUM('Gifting History'!D5:E5)","v":0},{"$f":"SUM('Gifting History'!F5:G5)","v":0},null,7,{"$f":"P11+'Estate & Trust Details'!$G$26","v":0},{"$f":"Q11+'Estate & Trust Details'!$H$26","v":0}]
[null,null,null,{"$f":"SUM(D5:D11)","v":0},{"$f":"SUM(E5:E11)","v":0},{"$f":"SUM(F5:F11)","v":0},{"$f":"SUM(G5:G11)","v":0}]
[null,null,"NRB Available (lifetime CLTs)",null,{"$f":"'Basic Inputs'!E4-E12","v":325000},null,{"$f":"'Basic Inputs'!E4-G12","v":325000}]
[null,null,null,null,null,"There should not be entries in the 2nd life columns. Start over."]
[]
[null,null,null,null,"Once complete go to Estate & Trust Details tab"]

{"sheet":"Estate & Trust Details","index":4,"n_rows":31,"n_cols":16,"rows_kept":31,"cut":false,"hidden":false,"merged":[[4,12,4,14],[2,2,2,7],[0,2,0,5],[28,5,29,7],[4,5,4,8],[27,6,27,7],[23,6,23,7],[17,1,17,8],[16,1,16,8],[3,1,3,8],[15,2,15,7]]}
[null,null,"Estate & Trust Details",null,null,null,null,null,null,null,"e to g 9 validate max of current value"]
["Abs DGT 10yr"]
[{"$f":"AND(E26=\"DGT\",E27=\"Absolute\",G23+H23>0)","v":false},null,"Taxable estate"]
[null,{"$f":"IF(K6=TRUE,\"Single Life case - there should be no 2nd life or joint details\",\"\")","v":""}]
["DGT warning",null,"Net growth ",null,0,null,null,null,null,null,"Single life but joint details exist"]
[{"$f":"AND(E26<>\"DGT\",SUM(G22:H23)>0)","v":false},null,null,null,{"$f":"'Basic Inputs'!E11","v":0},{"$f":"'Basic Inputs'!F11","v":0},"Joint","Totals",null,null,{"$f":"AND(A9=FALSE,SUM(F7:G10)+F14>0)","v":false}]
[null,null,"Current value",null,null,null,null,{"$f":"SUM(E7:G7)","v":0}]
["Joint life ",null,"Annual amount being spent from capital (if capital is building up, use a negative value)",null,null,null,null,0,null,null,"Amount available for trusts does not equal trust amounts"]
[{"$f":"'Basic Inputs'!A9","v":false},null,"Amount to be placed in trust",null,null,null,null,0,null,null,{"$f":"AND(E22<>G21+H21)","v":false}]
[null,null,"How much capital will be spent after trust(s) ",null,null,null,null,0]
[null,null,"Value after trust(s)",null,{"$f":"IF($E$26=\"Loan\",E7,E12)","v":0},{"$f":"IF($E$26=\"Loan\",F7,F12)","v":0},0,0,null,null,null,null,null,null,"Life one withdrawal"]
["HIDE ROW",null,"Value after trust(s) for calcs only (to make loan trusts work)",null,{"$f":"E7-E9","v":0},{"$f":"F7-F9","v":0},0,0,null,null,"Life 2 negative",null,null,null,{"$f":"AND(G21=0,G27>0)","v":false}]
["HIDE ROW",null,"Amount spending from capital post gifts",null,{"$f":"E10","v":0},{"$f":"F10","v":0},0,0,null,null,{"$f":"AND(H21<0)","v":false},null,null,null,"Life two withdrawal"]
[null,null," Amount of capital that will be spent each year after first person dies",null,null,null,null,null,null,null,null,null,null,null,{"$f":"AND(H21=0,H27>0)","v":false}]
[]
["Gift",null,"Trust planning options",null,null,null,null,null,null,null,"Gift 1 over NRB",{"$f":"AND(G26>'Gifting History'!E13,E27=\"Discretionary\")","v":false}]
["Loan",{"$f":"IF(A27=TRUE,\"Remove withdrawal amounts - DGT and Loan only\",IF(O12=TRUE,\"No trust fund to support withdrawal\",IF(A3=TRUE,\"Remove 10 yr discount figures, not applicable for Absolute\",IF(K31>0,\"DGTs must have a withdrawal amount\",\"\"))))","v":""},null,null,null,null,null,null,null,null,"Gift 2 over NRB",{"$f":"AND(H26>'Gifting History'!G13,E27=\"Discretionary\")","v":false}]
["DGT",{"$f":"IF(H21<0,\"Amend Life 1 trust amount\",IF(A6=TRUE,\"Remove discount percentages\",IF(O14=TRUE,\"No trust fund to support withdrawal\",IF(K9=TRUE,\"Trust amounts must equal amount available for trusts\",IF(K23=FALSE,\"Amount allocated to trust(s) must equal amount available for trust(s)\",\"\")))))","v":""}]
[]
[null,null,"Net Growth",null,0,null,{"$f":"E6","v":0},{"$f":"F6","v":0}]
["Absolute",null,"Initial Advice Charge",null,0,"Trust amount"]
["Discretionary",null,{"$f":"IF(A9=FALSE,\"Amount available for trust\",\"Amount available for trust(s)\")","v":"Amount available for trust"},null,{"$f":"H9","v":0},"Initial Discount",null,null,null,null,"Trust value = amount available"]
[null,null,null,null,null,"10 yr discount",null,null,null,null,{"$f":"AND(E22=G21+H21)","v":true},null,null,null,null,"Post IAC allocation"]
[null,null,null,null,null,null," (DGT only)"," (DGT only)"]
[null,null,null,null,null,null,{"$f":"IF(L16=FALSE,\"\",\"Gift > available NRB\")","v":""},{"$f":"IF(L17=FALSE,\"\",\"Gift > available NRB\")","v":""},null,null,null,null,null,null,null,{"$f":"1-E21","v":1}]
["W'dwl warning",null,"Trust",null,null,"Gift value",{"$f":"IF(E26=\"Loan\",0,IF(E26=\"Gift\",G21*P25,G21*(1-E21)*(1-G22)))","v":0},{"$f":"IF(E26=\"Loan\",0,IF(E26=\"Gift\",H21*P25,H21*P25*(1-H22)))","v":0},null,null,"DGT life 1 no withdrawals"]
[{"$f":"AND(E26=\"gift\",G27+H27>0)","v":false},null,"Basis",null,null,"Withdrawal",null,null,null,null,{"$f":"AND(E26=\"DGT\",G21>0,G27<=0)","v":false}]
[null,null,null,null,null,null,"(DGT & Loan only)",null,null,null,"DGT life 2 no withdrawals"]
[null,null,null,null,null,"Once complete go to relevant Results tab. \nPrinter friendly tabs available for printing.",null,null,null,null,{"$f":"AND(E26=\"DGT\",H21>0,H27<=0)","v":false}]
[null,null,null,null,null,null,null,null,null,null,"DGT no withdrawal warning"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(K27:K29,TRUE)","v":0}]

{"sheet":"Results (single)","index":5,"n_rows":25,"n_cols":16,"rows_kept":25,"cut":false,"hidden":false,"merged":[[10,7,10,11],[0,2,0,5],[11,1,21,1],[24,1,35,1]]}
[null,null,"Results (single)",null,null,null,{"$f":"IF(A7=TRUE,\"+++++THIS IS THE SINGLE RESULTS TAB+++++\",\"\")","v":""},null,null,null,null,null,"HIDE COL"]
[]
[null,null,null,null,"Years to Death","Age at death",null,"Before Planning",null,"After Planning",null,"Change"]
[null,null,null,{"$f":"'Basic Inputs'!E11","v":0},null,{"$f":"'Basic Inputs'!E12+E4","v":0},"Estate IHT",{"$f":"H6","v":{"$error":"#N/A"}},null,{"$f":"IF($A$7=TRUE,VLOOKUP(E5,After!$E$4:$AM$43,34),VLOOKUP(E4,'Single Life - After'!$F$5:$AF$44,22))","v":{"$error":"#N/A"}},null,{"$f":"J4-H4","v":{"$error":"#N/A"}},{"$f":"IF(L6<0,L6*-1,L6)","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,"Trust IHT","N/A",null,{"$f":"IF($A$7=TRUE,VLOOKUP(E5,After!$E$4:$AM$43,34),VLOOKUP(E4,'Single Life - After'!$F$5:$AF$44,25))","v":{"$error":"#N/A"}},null,{"$f":"J5","v":{"$error":"#N/A"}},{"$f":"IF(L7<0,L7*-1,L7)","v":{"$error":"#N/A"}}]
[{"$f":"'Basic Inputs'!A8","v":"Joint life "},null,null,null,"Input here for results",null,"Total IHT payable",{"$f":"IF($A$7=TRUE,VLOOKUP(E5,Before!$E$4:$AB$43,23),VLOOKUP(E4,'Single Life - Before'!$E$5:$Y$44,20))","v":{"$error":"#N/A"}},null,{"$f":"IF($A$7=TRUE,VLOOKUP(E5,After!$E$4:$AM$43,34),VLOOKUP(E4,'Single Life - After'!$F$5:$AF$44,27))","v":{"$error":"#N/A"}},null,{"$f":"J6-H6","v":{"$error":"#N/A"}},{"$f":"IF(L8<0,L8*-1,L8)","v":{"$error":"#N/A"}}]
[{"$f":"'Basic Inputs'!A9","v":false},null,null,null,null,null,"Estate  (after IHT)",{"$f":"IF($A$7=TRUE,VLOOKUP(E5,Before!$E$4:$AB$43,24),VLOOKUP(E4,'Single Life - Before'!$E$5:$Y$44,21))","v":{"$error":"#N/A"}},null,{"$f":"IF($A$7=TRUE,VLOOKUP(E5,After!$E$4:$AM$43,25),VLOOKUP(E4,'Single Life - After'!$F$5:$AF$44,23))","v":{"$error":"#N/A"}},null,{"$f":"J7-H7","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,{"$f":"\"Trust - \"&'Basic Inputs'!E11&\"  (after IHT)\"","v":"Trust -   (after IHT)"},"N/A",null,{"$f":"IF($A$7=TRUE,VLOOKUP(E5,After!$E$4:$AM$43,27),VLOOKUP(E4,'Single Life - After'!$F$5:$AF$44,24))","v":{"$error":"#N/A"}},null,{"$f":"J8","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,"Settlor payments spent",0,null,{"$f":"P16","v":{"$error":"#N/A"}},null,{"$f":"J9","v":{"$error":"#N/A"}}]
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[null,null,null,null,null,null,null,null,null,null,null,"BEFORE"]
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[null,null,null,null,null,null,null,null,null,null,null,null,"BEFORE"]
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{"sheet":"Single Life - After","index":18,"n_rows":44,"n_cols":32,"rows_kept":44,"cut":false,"hidden":true,"merged":[[7,0,7,1]]}
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[null,null,null,null,null,null,null,null,"BEFORE"]
[null,null,null,null,null,null,null,null,"Individual"]
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{"sheet":"Life 1 - Absolute Gift","index":27,"n_rows":42,"n_cols":22,"rows_kept":42,"cut":false,"hidden":true,"merged":[[5,0,5,1]]}
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{"sheet":"Life 2 - Discretionary Gift","index":30,"n_rows":42,"n_cols":30,"rows_kept":42,"cut":false,"hidden":true,"merged":[[5,0,5,1]]}
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