{"id":6010,"date":"2024-12-20T13:00:00","date_gmt":"2024-12-20T13:00:00","guid":{"rendered":"https:\/\/ctt-group.co.uk\/private-client\/?p=6010"},"modified":"2024-12-20T10:36:09","modified_gmt":"2024-12-20T10:36:09","slug":"gifting-and-inheritance","status":"publish","type":"post","link":"https:\/\/ctt-group.co.uk\/private-client\/gifting-and-inheritance\/","title":{"rendered":"Gifting and Inheritance"},"content":{"rendered":"
\u2018Tis the season, and to get in the holiday gifting spirit of things, I thought it would be a good idea to take a look at gifting and inheritance planning for before the tax year ends. Focusing on Inheritance Tax (IHT) threshold changes and the rules around annual gift allowances.<\/p>\n
I\u2019m Lucy Miles, the Director of Private Client for CTT. With 15 years of experience in the Tax and Trust space, I know a thing or two about IHT and gift allowances; I also love Christmas and organise the CTT Christmas party every year!<\/p>\n
Around this time of year, people are far more likely to give to charitable causes<\/a>, and in this spirit we\u2019re going to delve into the advantages of gifting as well as efficiency around tax planning for this time of year, preparing for the next tax year.<\/p>\n As a higher rate taxpayer, you pay 40% tax on anything earned over \u00a350, 271. High net worth individuals will pay even more if they earn over \u00a3125,140.<\/p>\n Falling into either of these brackets means that having a forward-thinking tax planning strategy is going to be advantageous. Identifying the areas where you could be paying less tax allows you to save more and prepare for any unforeseen circumstances with ease.<\/p>\n There are many ways to help you mitigate a large tax burdens, such as maximising pension contributions or investing in an ISA. In this article we are going to explore gifting as a way to increase tax efficiency.<\/p>\n This is only one strategy out of many strategies you can take to help alleviate a tax burden. At CTT Private Client we specialise at helping high net worth individuals plan for inheritance tax and business succession to name a few and are experts at advising you on the best ways to manage your money, not just for now, but for the generations to come.<\/p>\n And what better way to ensure your wealth for the future than by giving a gift!<\/p>\n Passing down wealth to close friends and family upon death is a great way to protect your money by making sure it ends up in the hands of those you trust, but that money will likely be hit with a hefty IHT bill.<\/p>\n Giving away wealth during your lifetime is actually a very tax efficient way of reducing IHT on your entire estate. IHT currently sits at a 40% tax above the threshold of \u00a3325,000, with lifetime giving you can impact this significantly.<\/p>\n Essentially by gifting your estate while you are still alive you can bring down its value below this threshold, avoiding the higher rate in IHT altogether. This guarantees that more of your wealth gets passed down to your beneficiaries rather than being eaten up by IHT.<\/p>\n Annual exemptions have been recently changed, as of 2024 the annual exemption is just \u00a33,000. This money can be given as a tax-free gift yearly and includes money or assets up to the \u00a33,000 value.<\/p>\n <\/p>\n <\/p>\n As we have discussed, getting your estate under the IHT tax thresholds will lead to more of your money going to whomever you wish, using your maximum annual allowance is a good way to decrease the value of your estate on a regular basis.<\/p>\n Giving to charity has several benefits over and above the obvious. Yes, you are helping others but because of various tax relief schemes for charitable donations, the benefits extend to you as well as those you give to. Donations you make to charities or to community amateur sports clubs (CASCs) are completely tax free.<\/p>\n Donating through Gift Aid allows the charities you donate to, to claim back 25p of every \u00a31 you give. It doesn\u2019t cost you anything extra and can increase your donation substantially, depending on how much you give.<\/p>\n In order to qualify, you need to ensure you don\u2019t pay more than 4 times what you paid in tax for the tax year. For higher-rate taxpayers you can claim back the difference between the tax you paid on the donation and what the charity was able to claim back through Gift Aid; you will need to do this through self-assessment tax return.<\/p>\n If you decide to donate land, or property, you don\u2019t pay tax on it. It\u2019s important to keep records of these types of donations to show that the gift or sale has been accepted by the charity.<\/p>\n All of this can help to reduce your tax bill at the end of the year, and you give to some worthy causes!<\/p>\n Preserving your assets through a trust is one of the most efficient and effective ways to protect your wealth.<\/p>\n Trusts are used to manage assets, money, investments, and land, and are an exceptionally useful means to gift your assets in life as well as after death. Trusts provide amazing control and flexibility, allowing you to secure assets for beneficiaries but still retain control through changing circumstances.<\/p>\n There are many different types of trust you can take advantage of such as a bare trust; usually used for minors, these allow you to leave assets and if you survive seven years after the trust has been set up, the amount will be free from IHT.<\/p>\n To learn about this type of trust, or for more information on gifting your wealth in strategic ways, get in contact with us here at CTT Private Client<\/a>, we\u2019ll be happy to help and are always on hand for a chat about the best ways to protect your wealth for the future.<\/p>\n\n\t<\/div>\n\tHow to maximise tax efficiency for the tax year<\/strong><\/h4>\n
Gifting and inheritance in a nutshell<\/strong><\/h4>\n
Lifetime Giving Strategies \u2013 <\/strong><\/h5>\n
Some useful giving strategies include:<\/strong><\/h5>\n
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Annual Exemptions \u2013 <\/strong><\/h5>\n
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\n Tax year<\/b><\/td>\n Annual exempt amount for individuals, personal representatives and trustees for disabled people<\/b><\/td>\n Annual exempt amount for other trustees<\/b><\/td>\n<\/tr>\n \n 2024 to 2025<\/b><\/td>\n \u00a33,000<\/td>\n \u00a31,500<\/td>\n<\/tr>\n \n 2023 to 2024<\/b><\/td>\n \u00a36,000<\/td>\n \u00a33,000<\/td>\n<\/tr>\n \n 2022 to 2023<\/b><\/td>\n \u00a312,300<\/td>\n \u00a36,150<\/td>\n<\/tr>\n \n 2021 to 2022<\/b><\/td>\n \u00a312,300<\/td>\n \u00a36,150<\/td>\n<\/tr>\n \n 2020 to 2021<\/b><\/td>\n \u00a312,300<\/td>\n \u00a36,150<\/td>\n<\/tr>\n \n 2019 to 2020<\/b><\/td>\n \u00a312,000<\/td>\n \u00a36,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Charitable Donations \u2013 <\/strong><\/h5>\n
Trust and Estate Planning \u2013 <\/strong><\/h5>\n