Tax Insider Tip: Inheritance Tax, Don’t Look Back In Anger!

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Many taxpayers are aware of a ‘seven-year rule’ for inheritance tax (IHT) purposes. They assume this rule to mean that if, for example, a parent gifts an investment property to their adult offspring, the gift will escape IHT if the parent survives at least seven years after making the gift.

In March's issue of Property Tax Insider, and in an article you can read for free on our website, Mark McLaughlin points out that lifetime gifts of property or other assets can have inheritance tax implications for a much longer period than many people assume.

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