UK Citizen Taxed on $ gift from Canada?

[nifty]

I would like to send a fairly substantial amount of money (in GBP) from Canada to a friend in London who is retiring next month. Would this be treated as an outright gift or would she be required to pay tax on it.

Thank you for your help.

[nifty]

I should perhaps add that I'm Canadian and she in British.

[nifty]

I will just make one more kick at the can to see if there is a fairly straightforward answer to my question. If not on this forum, does anyone have a suggestion where I might ask to find the answer. Perhaps a UK citizen receiving gift money is simply a non-issue? Thanks for any thoughts at all.

[wamstax]

Hi Nifty and maybe the other advisers are on hols.

Anyway if you make a pure gift to someone there is no UK tax chargeable on the recipient.

[nifty]

Thank you so much. Perfect timing! Perfect info.