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Martin Lewis explains inheritance tax gift allowances

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Open Questions

5 questions
What is the exact amount of the £250 small gift allowance and how does it interact with the £3,000 allowance?
How does the 'gifts from income' rule work in practice, and what counts as 'not impacting standard of living'?
Are there any specific documentation requirements beyond a written note for the £3,000 allowance?
How does the marriage gift allowance combine with the annual £3,000 allowance in practice?
What happens if someone exceeds the gift allowances but dies within seven years?
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