Robert O'Connor
Joined: 10/17/2024
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IHT - Gifts within 7 years of death
Person A lived permanently abroad from 1998 to 2023, when they moved to the UK. In 2022, while still living abroad, they made a gift. In 2023 Person A then moved to live permanently in the UK and died in the UK in 2024. In these circumstances, would the 2022 gift made by Person A abroad and while living permanently abroad, be considered to be part of their UK estate for IHT purposes?