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The 14-year rule
This guide will assist you with the process of calculating the IHT due on failed gifts within 7 years of death using the 14-year rule and demonstrate how this impacts the overall IHT liability of the estate.
We have a tool which performs the calculations described in this guide here: Lifetime gift calculator.
Need more help?
Speak to our experienced team. You can reach them Monday to Friday, 8.30am to 4.30pm, by either calling 02380 726 010 or emailing:
- Pensions technical queries – pensionstechnical@quilter.com
- Life and trust technical queries - taxandtrusts@quilter.com
The information provided in this article is not intended to offer advice.
It is based on Quilter's interpretation of the relevant law and is correct at the date shown. While we believe this interpretation to be correct, we cannot guarantee it. Quilter cannot accept any responsibility for any action taken or refrained from being taken as a result of the information contained in this article.