Postby Jerome_Lane » Tue Mar 03, 2020 10:41 am
Assuming the property is fully relieved from CGT by principal private residents relief and there should be no SDLT if the property is free of debt, your mother will be making a potentially exempt transfer for inheritance tax purposes when she gifts the remainder of the property to you.
Where your mother moves to is largely up to her and is unlikely to cause a tax issue unless for reasons you haven't disclosed, there is some sort of gift with reservation of benefit. Hopefully you're not planning on just turfing her out on the street and are aware that the limited information you've provided means any answer falls short of tax advice you can ever rely on.
Both your mothers and your tax positions can only be commented on with more detail provided and that's probably beyond the scope of this forum.