Trusts and Inheritance Tax
                    
                    Gifts with reservation ― overview
                    
                         Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to
                    
                    
                            14 Jul 2020 11:48
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                            Produced by Tolley
                        
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