Gift to non from non resident

[kanrent]

Can anyone tell me if a gift to a non domicile non resident British citizen is taxable. i.e. such as inheritance tax/life time gifts

[AGoodman]

Residence is fairly irrelevant for IHT. The most important factor is the domicile status of the donor which you have not mentioned. I will assume they are UK domiciled or deemed domiciled.

All gifts to individuals are potentially exempt transfers i.e. they are exempt unless the donor dies within 7 years of the gift.

The domicile status of the recipient only becomes relevant if the parties are married as there is a limit on the spouse exemption where the gift is made from a domiciled individual to a non-domiciled individual.