1718CSTD30 Lifetime Gifting: Reliefs, Exemptions, and Behaviours
H M REVENUE & CUSTOMS · United Kingdom
Key facts
- Contract value
- £110,836
- Awarded
- 26 Feb 2018
- Contract starts
- 01 Mar 2018
- Contract ends
- 31 Oct 2018
- Procedure
- Call-off from a framework agreement (framework)
- Buyer type
- Central government
Awarded to
| Supplier | Value |
|---|---|
| NatCen Social Research | £110,836 |
Description
Her Majesty's Revenue and Customs (HMRC) have limited data on gifts made by individuals during their lifetime. This survey will provide evidence to enable HMRC to build a picture of the distribution, the size of gifts, and the awareness of inheritance tax gift exemptions. The research will include a survey of the general population, to estimate the incidence of gifting, and a second-stage survey with those in the sub-population who have gifted to provide details on the nature of gifting, the donors, and the recipients.
Additional information: This contract was let following a further competition within the BEIS Research & Evaluation Framework
Categories (CPV)
- 73000000 Research and development services and related consultancy services
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