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gifts from parents
how much can a parent give to each chid and grandchild per year as a gift tax free
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http://www.direct.gov.uk/en/MoneyTaxAndBenefit s/ManagingMoney/PlanningYourPersonalFinances/D G_10013916
http://www.direct.gov.uk/en/MoneyTaxAndBenefit s/ManagingMoney/PlanningYourPersonalFinances/D G_10013916