FOR FINANCIAL ADVISERS ONLY
FOR FINANCIAL ADVISERS ONLY
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Lifetime Gifts

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Absolute or discretionary trust and IHT

The following article provides information about inheritance tax planning for UK domiciled individuals where a gift has been made and the individual does not require access to capital or withdrawals.
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UK IHT and chargeable lifetime transfers

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Normal expenditure out of income

This article explains the inheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.
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14-year rule when making gifts

This article outlines why it is important for an adviser to establish the full gifting history of a settlor who makes gifts into discretionary trusts for inheritance tax purposes.
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UK IHT gifts - exemptions and reliefs

This article is designed to give you a basic understanding of the exemptions and reliefs available for UK inheritance tax payable on gifts.
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How to complete IHT100 and IHT100a forms

Completing the IHT100 Forms following the declaration of an Old Mutual Wealth/Old Mutual International Discounted Gift Trust (Discretionary version) or Old Mutual Wealth/Old Mutual International Discretionary Trust (Settlor excluded and Settlor included versions).

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