Can someone possibly help me interpret the conditions for "normal expenditure" in the gifts-out-of-income IHT exemption?
My mother has a comfortable surplus income and would like to give more away to help family and friends. The IHT manual states that a gift "clearly made for a special purpose" automatically fails to qualify. Most of her giving would be of this type, eg for a niece's hip replacement or a grandson's house extension. However, if she made regular payments to one of my siblings to create a pool, allowing irregular gifts to be passed on as needs arise among family and others, would this meet the normality test?
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