What is the length of time the settlor must live from the date of commencement of transfer in order to escape an inheritance tax charge?

Question What is the length of time a settlor must live from the date of a transfer in order to escape an inheritance tax (IHT) charge? Has there been any change in legislation since 2010?

Arthur Weller replies:
The general rule is that the settlor needs to live for seven years after transfer in order to escape IHT. There has been no change to this rule since 2010. www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04051.