Tax on a Cash Gift to my Mother

[TimA]

Hi, Would really appreciate guidance from someone in the know regarding the potential Tax liability on a Cash gift to my mother. I intend to give her £50,000 as a one off gift and want to know if she will have to pay any tax on this gift. i.e. capital gains or income tax. I have no idea on this situation and thank you for any advice on the matter and any way of solving it should it be the case that tax is due on such a gift.

[adelante]

No TAX to pay on gifts. If you die within seven years then there may be IHT if your estate is over £275,000