Child to parent Threshold?

[rjt]

Came up over (too many) family drinks last night....
Extended family member (comfortably off) wants help father (fallen on hard times) out financially. Conscious of tax consequences though.
I've researched online (admittedly tired!) bit can't find the inverse of the parent child threshold. It would seem only allowance is 3000 annual gift?
Anyone know threshold please?
Thanks in advance!

 

[Brendan Burgess]

Group B​

The Group B threshold applies where you, the beneficiary, on the date of the gift or inheritance are:

• a parent of the disponer, where you take a gift or a limited interest

 

[Brendan Burgess]

Group A seems to apply to inheritances

Group A​

The Group A threshold applies where you, the beneficiary, on the date of the gift or inheritance are:

a parent of the disponer and you inherit an absolute interest of an inheritance on the death of your child.