IHT and life time gifts

mybestattempt

Sterlingtimes said

We might ask how the average HMRC inspector would behave with his own children. 

An ordinary parent on having his gutters cleaned could say to the gutterman, "While you are cleaning my gutters, could you pop round to my son's house and I'll pay you for both". The parent pays £250 in total by credit card. That might be the sort of thing that a parent would do and think no more about it. But would the HMRC tax inspector do this for his son and make appropriate records?

When I was a (female) tax inspector, no, I would not have recorded that sort of expenditure for my son (or my daughter).

Nor have I recorded such expenditure since retiring and receiving my "gold plated" pension.

Perhaps surprisingly, I have always behaved with my own children (and grandchildren) like an ordinary kind and loving parent (and grandparent).

Sterlingtimes

mybestattempt said:

When I was a (female) tax inspector, no, I would not have recorded that sort of expenditure for my son (or my daughter).

Nor have I recorded such expenditure since retiring and receiving my "gold plated" pension.

Perhaps surprisingly, I have always behaved with my own children (and grandchildren) like an ordinary kind and loving parent (and grandparent).

Thank you. That is reassuring and quite how I would expect a parent to behave.