Gift from Spain to UK/NL

[taxdilemma]

Hello,

I am due to receive a gift of approx €100k late this year. It is from a family member (British resident) who is selling a property in Spain. I am British but have been non resident for many years, currently resident in the Netherlands. What are the tax implications for me if this money is paid to me in a) the UK or b) the Netherlands? If the amount is an issue it could be split with separate payments to my husband and I and potentially between the UK and the Netherlands.

Thanks!

[maths]

If the donor is UK domiciled or deemed UK domiciled then if he/she dies within 7 years of making the gift a charge to UK inheritance tax may arise on your part.

If the donor is not UK domiciled or deemed domiciled UK IHT is avoided if the gift is from an overseas located bank account.

[taxdilemma]

Thanks! No the donor is not domiciled so if he dies within the next seven years I may be liable to pay inheritance tax but not initially?