(IC 30 April 2021)
https://www.investorschronicle.co.uk/ideas/2021/04/27/eight-things-executors-need-to-know/
or via Google https://www.google.co.uk/search?q=investors+chronicle+executors
and it says
Investors Chronicl wrote:You also need a list of all gifts made out of the estate made by the person in the preceding seven years and gifts made since 1986,
That got me slightly anxious; do I have to document gifts beyond the last 7 (or possibly 14) years for my exors? Why would gifts since 1986 be relevant? The only thing I can find relates to GROB (Gifts with reservation of benefit) (see e.g. IHT 403: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/917890/IHT403-05-20.pdf)