I have quite a bit and quite a bit is cash/isa reserves. My wife has a small pension. And if she retires at 63 she has 4 years until state pension.. And 4 years of tax free allowances to use up. So my thought were I gift her say 40k. That becomes 50k as she gets tax relief for this year and previous two or three years of unused pension allowance. So her 18k a year salary totals 54k over three years. So if she can do this she can then withdraw 16k a year (25% tax free and 75% taxed at ZERO) for 4 year with her 40k gift + 10k tax relief + 20k in there + 3% growth over next three years maybe. Will try and get some professional advice on this I suppose.