Seven year rule seems widely misunderstood

waveyjane

@Albermarle I suppose if there's a weird situation where gifts (property I would think) within the seven years of death means there's not enough cash or saleable assets in the estate to pay the IHT, then logically the recipient might need to pay. But that would require some impressively bad IHT planning! I've never heard of the taper relief being associated with gift recipients paying IHT otherwise.