01223 832477
Tell us about you with a short form >
01223 832477

A more generous inheritance tax exemption applies where the donor can prove that he or she is not transferring capital but is making gifts out of their income. There are detailed conditions for this exemption to apply requiring records to be kept of income and expenditure in order to prove that there is sufficient surplus income each year to make regular gifts to the beneficiaries. We can, of course, assist you in keeping the necessary records to satisfy HMRC.