EverLedge Learn
Understand your estate. Make better decisions.
Clear, jargon-free guidance on UK inheritance tax, lifetime gifting and estate planning — written to help you act with confidence.
Articles
6 guides
Gifting
What Is a Potentially Exempt Transfer (PET)?
The gift you can make entirely tax-free — provided you live seven more years.
5 min read
Seven-year rule
What Happens If I Die Within 7 Years of Making a Gift?
How the seven-year rule and taper relief decide what tax, if any, is due.
6 min read
Exemptions
Gifts That Are Immediately Exempt from IHT
Some gifts leave your estate the moment you make them. Here's which ones.
4 min read
Gifting
How to Use the Annual Exemption for Gifting
£3,000 a year you can give away with no inheritance tax to worry about.
4 min read
Record-keeping
When Should You Start Recording Your Gifts?
The case for keeping a clear record from the very first gift you make.
3 min read
Executors
How Executors Handle Gifts Made Before Death
What personal representatives must find, value and report after a death.
7 min read