birdsincastles

Hi, I've a question about IHT and when a gift/transfer has been said to have been made. Suppose I have two homes. I have let my son live in one of those homes for five years, rent free, and he pays upkeep and etc himself. I still have title to that house. But I don't derive any benefit from it and I don't stay there for extended periods. Suppose I live another ten years and this situation remains unchanged. Would this second home be included in the value of my estate for Inheritance Tax reasons? Or would it be treated as if i'd gifted it and thus be excluded? thanks!