www.hilldickinson.com/insights/articles/lifetime-gifts-tax-free
insights.teacherstern.com/post/102gtaj/gifting-a-great-way-of-reducing-the-value-of-your-estate-but-make-sure-you-cons
www.birkettlong.co.uk/insights/financial-planning/guide-tax-exempt-gifts-christmas
See also:
collyerbristow.com/shorter-reads/gifting-options-non-domiciliaries/
