Gifts made in consideration of marriage (or civil partnership) are exempt to a certain extent, depending on the relationship of the transferor to the transferee. The limits are:

£5,000 in the case of gifts by a parent of either party to the marriage;

£2,500 in the case of gifts by more remote ancestors (e.g. grandparents) of either party to the marriage;

£2,500 in the case of gifts by one party to the marriage to the other; and

£1,000 in any other case (e.g. aunts, siblings).

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