Recipe Festive fruit jelly

34 Recipe

A delicious alternative for younger members of the family and those who like a less rich seasonal pud. Can be made with port or Rosé wine if you want something more sophisticated! Serves: 8 Ingredients 2 strawberry jellies 1 raspberry jelly 450g strawberries, hulled and halved or sliced 225g raspberries To decorate: Fresh berries, mint leaves, holly Method 1. Melt the strawberry jellies together in 300 ml boiling water and, when dissolved, make up to 1 litre with cold water. Chill until beginning to set. 2. Dissolve the raspberry jelly with 200 ml boiling water and put aside until beginning to set. 3. When both are nearly ready add the fruit to their respective jellies. Then place a layer of strawberry jelly in the base of a 1.5 litre fancy mould, leave until beginning to firm before adding a layer of raspberry jelly. Festive Fruit Jelly An attractive Christmas dessert

4. Continue layering until all jelly is used. Then chill covered for 2-3 hours or overnight. To turn out, dip mould into a bowl of warm, not hot, water for about 10 seconds. Loosen top edges with a round bladed knife, invert onto serving plate and shake gently. If it will not come out, repeat. Chill immediately and decorate with whipped cream or ice cream. Tip: For an adult version stir three sachets of gelatine into 200ml boiling water and set over a pan of boiling water until fully dissolved. Make up to 900ml with red or Rosé wine or port, then stir in 3-4tbsp cassis, sugar to taste and a pinch of mixed spice. When beginning to set, stir in the fruit and pour into mould or a terrine, as above. Serve with vanilla flavoured whipped cream or crème frâiche.

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Legal 35

Is Inheritance Tax payable on property gifted during lifetime? By Lucy Thomas

It is often a mistake to think that Inheritance Tax (IHT) can be entirely avoided by giving away assets during lifetime. It may be beneficial to pass on gifts during lifetime but there could still be an IHT liability. Gifts made in the seven years before death may need to be counted when calculating IHT. Up to £3,000 can be given tax-free each tax year, or £6,000 if no gift was made the previous year. Each parent can give their child £5,000 tax-free towards a wedding or civil partnership, and a grandparent can give £2,500 and other relatives £1,000 towards such an event. Gifts in the seven years before death will need to be included in IHT calculations. It is the job of the executor or administrator to find out what gifts have been made and account to HM Revenue & Customs for any IHT due. Where gifts exceed the tax free allowances, they will be deducted from the nil-rate band, ie. the amount an individual can leave tax-free on death. This is currently £325,000. Small gifts of £250 or below can be given tax free, as can gifts made from excess income. Your whole estate can be passed free of IHT to your spouse or civil partner and lifetime gifts to them are also tax free. If you put money into a trust, this may create a tax liability. It is a complex area of law and it is advisable to speak to an expert tax and trusts lawyer. An experienced adviser will also be able to help you make the most of IHT allowances and suggest ways of structuring your assets to minimise tax payable. Contact: 01243 282 826 info@legalmatters.co.uk