Stamp Office staff should be alert to identify information which
may be of value to Capital Taxes Office, such as information that a
living person has received a gift of cash or property and that the
donor has died within 7 years of the gift being made. In the latter
example send details to Capital Taxes Office quoting the donor's
full name and, if known, the date of death.
Despite its name, Inheritance Tax can apply to lifetime
transfers or gifts. Capital Taxes Office would like to know
about
