1.   It says, in effect, that people who invest in children will be making gifts to the system.

2.   The people made gifts to the ancestors, to keep away evil spirits.

3.   The change in the law takes away the incentive to make lifetime gifts of such assets.

4.   Mr X who is fully within the UK inheritance tax regime makes a gift to the settlement.

5.   If taxpayers wish to make gifts to such trusts then they have to look for their exemptions elsewhere.

6.   The maharajah offered to make a gift of a well to the village of Stoke Row.

7.   Do these make good gifts from a scientific point of view?