Gifts made within seven years of death
A guide to the seven year rule for gifts, including inheritance tax implications, taper relief and the responsibilities of executors and administrators.
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A guide to the seven year rule for gifts, including inheritance tax implications, taper relief and the responsibilities of executors and administrators.
A practical guide to the first steps after someone dies, including registering the death, arranging the funeral, finding a will and dealing with the estate.
Learn how to administer an estate after a death, including probate, inheritance tax, executor responsibilities and distributing assets to beneficiaries.
Learn how to redirect or refuse an inheritance using a deed of variation or disclaimer, and understand the legal and tax implications.
The UK government has published its fifth annual report on the operation of the National Security and Investment Act 2021. Our briefing explores the key trends since the regime came into force in January 2022 and highlights the practical implications for businesses carrying out deals that may affect the UK.
With Andy Burnham now back in Parliament, and the all-but-certain successor to Keir Starmer, the housing and development sector is understandably asking what this could mean for the planning system. In this article, speculate on what the future might hold.
Following a six-week trial, the High Court has dismissed Nord Stream’s €580m claim against its insurers arising from the sabotage of its gas pipelines, holding that a market-standard war exclusion applied. In this article, we explore the decision in more detail and the key findings.
The Finance Act 2026 brings pensions into scope for inheritance tax. We consider the potential implications for 1975 Act claims.
A sale of shares by an exiting shareholder, where the purchase price was funded by a loan which could not be repaid, constituted a transaction at an undervalue.
The Competition and Markets Authority (CMA) announced the opening of an investigation into suspected anti-competitive conduct relating to the supply of Solidworks computer-aided design (CAD) and computer-aided engineering (CAE) software, together with related products and services in the UK. We take a look at the investigation to date.
No court permission needed to give notice of intention to appoint an administrator to a qualifying floating charge holder based outside of UK. But permission required if not sending it to the chargee’s registered office.
The High Court has dismissed an application to set aside recognition of a Danish bankruptcy under the Cross-Border Insolvency Regulations 2006 (CBIR).