A staged illustration shows an older couple passing a model house to a younger couple across a table, suggesting the transfer of a family property. Behind them, an HMRC official stands watching and writing on a clipboard, reinforcing the idea that not all gifts are effective for Inheritance Tax purposes. A speech bubble from the older man says, “This is all yours darling,” while the HMRC officer’s thought bubble says, “Oh no it’s not,” highlighting the concept of a gift with reservation of benefit. A small circular thumbnail portrait of the adviser appears in the bottom corner for branding and credibility.
