Robert Cartmell explores the relatively unknown “14-yr rule” period which can apply to lifetime gifts instead of the usual 7 years for Inheritance Tax purposes

Robert Cartmell has a background as a former solicitor (1996-2020) and business owner. His primary role is as director at ProTrust Consulting Ltd advising families in matters of their estate planning, wills and (particularly) trusts. His experience covers the ‘estate planning’ process, the administration of estates and, with increasing importance, the Trust Management process. He has acted for families across a broad spectrum of wealth and circumstance, and as trustee for vulnerable individuals and as professional attorney-executor in many estates. Robert is also primary consultant at CCC Legal Solutions which is a consultancy specialising in the area of Wills and Trusts training for legal professionals.