8 articles tagged with Gifting.
How the seven-year rule and taper relief work for Inheritance Tax gifts, why taper relief doesn't reduce the gift below the nil-rate band as often assumed, with a full worked example.
How grandparents can gift into a Junior ISA tax-efficiently, using the £3,000 annual exemption and normal expenditure out of income exemption, explained for 2026/27.
How Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or shares in 2026/27, who qualifies, and how to claim it.
How the normal expenditure out of income IHT exemption works in 2026/27, who qualifies, the records HMRC wants, and how to gift unlimited amounts free of inheritance tax.
How the gift with reservation of benefit rules drag gifts back into your estate for inheritance tax in 2026/27, plus how to avoid the trap legally.
How the normal expenditure out of income exemption lets you give away surplus income free of inheritance tax in 2026/27, with rules, records and examples.
Gifts from surplus income leave your estate immediately with no seven-year wait. The normal expenditure out of income IHT exemption has no annual cap -- here is how it works.
There is no gift tax in the UK. But gifts can affect your Inheritance Tax liability. You can give away unlimited cash gifts during your lifetime — but if you die within 7 years, some gifts may be included in your estate. Here's the complete guide.
