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Meanwhile, Britons are being urged to do their sums so that they are not stung by by the taxman when it comes to giving money over the festive period.
HMRC has introduced new guidance to help people avoid getting caught out if they plan on giving money, property or assets to their family members this year.
How to avoid paying inheritance tax on gifts:
Check your list to see where the running total goes over the £325,000 threshold. People need to pay tax on: