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A black and gold gift box sits on a marble table alongside books and pens, with golden sparkling particles floating around. A window is visible in the background.

A black and gold gift box sits on a marble table alongside books and pens, with golden sparkling particles floating around. A window is visible in the background.

2️⃣ Gift from spare income – Regular, affordable payments from surplus income can fall outside IHT. Keep good records for HMRC. See more

#gifts #still life #luxury #illustration

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