Lifetime gifting: reliefs, exemptions and behaviours
- Stuart Adam
- Alice Dolton
- Curtis Jessop
- Martin Wood
Published on 17 May 2019
This research explored the prevalence of gifting in the general population and how it varied between different groups, based on a new quantitative survey was conducted with a representative sample of adults in Great Britain. The survey also explored the nature of gifting – including the number and value of gifts given, who they were given to, and the motivations for doing so – as well as awareness of inheritance tax rules and exemptions.