# Ten Year anniversary charge

For the 1stTYA charge, is there a deduction in quarters for investments made part way thru period?

• ### Private Equity & Accountancy Sector

On 2nd October 2012 a discretionary trust was set up. £100k was invested at the time, £100k was invested on 7th October 2017 and a final £125k was invested on 15th November 2019.

The trust is now worth £435k.  No other trusts have ever been set up by this person.

Is the ten year calculation, as follows:

 a 435000 b 325000 c 110000 d 22000 e 5.057% f 1.517% Deposit Complee Tax to dates Value @ TYA Qtrs Pay 02-Oct-12 133846 x 40/40 * 1.517% = 2030.45 07-Oct-17 133846 x 19/40 * 1.517% = 964.46 15-Nov-19 167308 x 11/40 * 1.517% = 697.97 435000 3692.87

Thank you for any pointers in the right direction

### Replies (2)

By trucker
20th Nov 2022 09:25

Anyone?

Thanks (0)
By More unearned luck
20th Nov 2022 16:35

The funds gifted 10 years ago have increased by 33.8%
The funds gifted 5 years ago have also increased by 33.8% but in half the time, and
The funds gifted 3 years ago have also increased by 33.8% in even less time.

All that seems highly improbable.

Thanks (0)