Under IHTA84/S22 a gift will be exempt up to the limits set out below if it was made

on or shortly before a marriage or the registration of civil partnership (IHTM11032) takes place

to one or both parties to the marriage or civil partnership, and

to become fully effective when the marriage or registration of civil partnership takes place.

The limits for the exemption are:

£5,000 if the transferor is a parent of one party to the marriage or civil partnership

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