Tax on immovable property received as gift

This discussion explores the tax implications of receiving immovable property as a gift in the UK. It clarifies that gifts from certain relatives are generally tax-exempt. The user inquires about specific scenarios involving gifts from a mother's sister to an adult son, and to his mother, as well as subsequent gifts to the son or all heirs. The advice given suggests that gifts from a mother's sister to her nephew or sister are usually tax-exempt as they fall under the definition of 'relative'. However, a gift from the mother's sister to the user's wife is not exempt as she is not considered a relative in this context.