IHT short loan or gift

[sueps42]

Re IHT. Loan or gift How do I treat financial assistance to adult child with unresolved health issues . ( not using gifts from income) I am happy that as there was little or no chance of full repayment ( if any) that I would be obliged to consider this as gift ( multiple input totally more than 3k per annum.) But in some tax years there were repayments against these financial “gifts” is it reasonable to assess year on year that the net amounts were indeed gifting on not unpaid loan! No formal paperwork in place for loan status so the presumption would be gifting?? With some amounts returned as not needed???