We do not exit when complexity enters. We stand by our clients through every regulatory shift, audit, and challenge. Unwavering support is the foundation of our firm.
We use cookies to ensure our website functions properly and to understand how you interact with our site. Privacy Policy
Tax chargeUKReviewed October 2026
A UK inheritance tax rule that keeps an asset inside a person’s estate where they give it away but carry on benefiting from it, such as gifting a home while still living in it rent-free. The gift does not work for tax until the benefit genuinely ends.
It is why a lifetime gift has to be a real and complete transfer to fall out of the estate after the seven-year period, and it shapes how gifts into trusts and family companies must be arranged.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
A director will review your enquiry and respond to scope the work and next steps.