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  • RE: small gift clarification

    Hi, when “regular income” is referred to in these examples and in the IHT guidance, do dividend payments from investments (ie. Not the capital investments themselves; just the dividends paid) count as regular income? Or does it have to be the same amount for example? Or is any income paid into a current account deemed “regular income” if the investments are held long term? Just in the sense that the capital investment value can go up and down, therefore dividend payments are likely t fluctuate, and worse case scenario not generate income on the odd month… grateful for clarification. Thanks