Group Thresholds Query

[InfoSeeker]

I know that if an uncle makes a gift to his nephew that this comes within the Group B Threshold.
If the nephew makes a gift to his uncle it this within the same threshold or is it within the Group C Threshold for a stranger?

 

[Ham Slicer]

CAT

B

 

[InfoSeeker]

Group Thresholds

Thanks Ham Slicer