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Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
The fourteen-year rule explained
Join our experts as they discuss the fourteen-year rule and explain the relationship between transfers made within the last seven years before death, and those made seven years after.
Overview
As you may know, gifts made over seven years prior to the donor’s death are exempt from Inheritance Tax (IHT), this is known as the 'seven year rule'.
However, under the 14-year rule, earlier gifts beyond this seven-year threshold can still influence the IHT calculations for subsequent gifts made within those seven years. This interaction can affect the tax due on these later gifts and potentially impact the donor's strategy for future gifting.
In this video, Tony helps to unpack this by providing examples of how these gifts interact and their consequences on the tax liabilities and subsequent gifting plans.
The learning objectives for this video
- Understand some of the different ways in which money can be gifted from an estate and the terminology used.
- Understand the relationship between transfers made within the last seven years before death, and those made seven years prior.
Speakers
Tony Wickenden
Nick Priest
-------------
Opinions expressed represent the views of the author at the time of publication, are subject to change, and should not be interpreted as investment or tax advice.
Important notice: This video is for investment professionals only. This video is for information only and does not form part of a direct offer or invitation to purchase, subscribe for or dispose of securities and no reliance should be placed on it. No reliance should be made on this content to inform any investment of tax planning decision.
This content contains information that is believed to be accurate at the time of publication but is subject to change without notice. The explanation of all of the tax rules set out have been written in accordance with our understanding of the law and interpretation of it at the time of publication.
Whilst care has been taken in compiling this content, no representation or warranty, express or implied, is made by Downing as to its accuracy or completeness, including for external sources (which may have been used) which have not been verified.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
The fourteen-year rule explained
Join our experts as they discuss the fourteen-year rule and explain the relationship between transfers made within the last seven years before death, and those made seven years after.
Overview
As you may know, gifts made over seven years prior to the donor’s death are exempt from Inheritance Tax (IHT), this is known as the 'seven year rule'.
However, under the 14-year rule, earlier gifts beyond this seven-year threshold can still influence the IHT calculations for subsequent gifts made within those seven years. This interaction can affect the tax due on these later gifts and potentially impact the donor's strategy for future gifting.
In this video, Tony helps to unpack this by providing examples of how these gifts interact and their consequences on the tax liabilities and subsequent gifting plans.
The learning objectives for this video
- Understand some of the different ways in which money can be gifted from an estate and the terminology used.
- Understand the relationship between transfers made within the last seven years before death, and those made seven years prior.
Speakers
Tony Wickenden
Nick Priest
-------------
Opinions expressed represent the views of the author at the time of publication, are subject to change, and should not be interpreted as investment or tax advice.
Important notice: This video is for investment professionals only. This video is for information only and does not form part of a direct offer or invitation to purchase, subscribe for or dispose of securities and no reliance should be placed on it. No reliance should be made on this content to inform any investment of tax planning decision.
This content contains information that is believed to be accurate at the time of publication but is subject to change without notice. The explanation of all of the tax rules set out have been written in accordance with our understanding of the law and interpretation of it at the time of publication.
Whilst care has been taken in compiling this content, no representation or warranty, express or implied, is made by Downing as to its accuracy or completeness, including for external sources (which may have been used) which have not been verified.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Overview
As you may know, gifts made over seven years prior to the donor’s death are exempt from Inheritance Tax (IHT), this is known as the 'seven year rule'.
However, under the 14-year rule, earlier gifts beyond this seven-year threshold can still influence the IHT calculations for subsequent gifts made within those seven years. This interaction can affect the tax due on these later gifts and potentially impact the donor's strategy for future gifting.
In this video, Tony helps to unpack this by providing examples of how these gifts interact and their consequences on the tax liabilities and subsequent gifting plans.
The learning objectives for this video
- Understand some of the different ways in which money can be gifted from an estate and the terminology used.
- Understand the relationship between transfers made within the last seven years before death, and those made seven years prior.
Speakers
Tony Wickenden
Nick Priest
-------------
Opinions expressed represent the views of the author at the time of publication, are subject to change, and should not be interpreted as investment or tax advice.
Important notice: This video is for investment professionals only. This video is for information only and does not form part of a direct offer or invitation to purchase, subscribe for or dispose of securities and no reliance should be placed on it. No reliance should be made on this content to inform any investment of tax planning decision.
This content contains information that is believed to be accurate at the time of publication but is subject to change without notice. The explanation of all of the tax rules set out have been written in accordance with our understanding of the law and interpretation of it at the time of publication.
Whilst care has been taken in compiling this content, no representation or warranty, express or implied, is made by Downing as to its accuracy or completeness, including for external sources (which may have been used) which have not been verified.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Overview
As you may know, gifts made over seven years prior to the donor’s death are exempt from Inheritance Tax (IHT), this is known as the 'seven year rule'.
However, under the 14-year rule, earlier gifts beyond this seven-year threshold can still influence the IHT calculations for subsequent gifts made within those seven years. This interaction can affect the tax due on these later gifts and potentially impact the donor's strategy for future gifting.
In this video, Tony helps to unpack this by providing examples of how these gifts interact and their consequences on the tax liabilities and subsequent gifting plans.
The learning objectives for this video
- Understand some of the different ways in which money can be gifted from an estate and the terminology used.
- Understand the relationship between transfers made within the last seven years before death, and those made seven years prior.
Speakers
Tony Wickenden
Nick Priest
-------------
Opinions expressed represent the views of the author at the time of publication, are subject to change, and should not be interpreted as investment or tax advice.
Important notice: This video is for investment professionals only. This video is for information only and does not form part of a direct offer or invitation to purchase, subscribe for or dispose of securities and no reliance should be placed on it. No reliance should be made on this content to inform any investment of tax planning decision.
This content contains information that is believed to be accurate at the time of publication but is subject to change without notice. The explanation of all of the tax rules set out have been written in accordance with our understanding of the law and interpretation of it at the time of publication.
Whilst care has been taken in compiling this content, no representation or warranty, express or implied, is made by Downing as to its accuracy or completeness, including for external sources (which may have been used) which have not been verified.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
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