Where an individual makes a gift of property, but continues to enjoy a benefit from it, there is generally a reservation of benefit, so that it remains part of the donor’s estate for inheritance tax (IHT) purposes, see section 102(1) of the Finance Act 1986 (FA 1986). But if the property is an interest in land, the donor’s continued occupation is disregarded if it is for full consideration: FA 1986, Sch 20, para 6(1)(a). So, if (and so long as) the donor gives full consideration for his or her occupation, there