UK to Ireland gift from Aunt

Throwaway555

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I am an only child of about 40 living in my parents house with them. This is a long situation due to my mum having Parkinsons, my dad just being old (78) and all of the care needs that go with that. Long story short: I can't leave and they are simply not accepting ANY outside help. Thats for a different thread though.

A childless single aunt lives on her own in a house in London (fathers sister) and she is trying to give away money to close relatives. A few UK based relatives have been asked, and I'm flying over from Ireland to see her next week, and I have been forewarned that this discussion will come up. Now of course I would not accept anything as she may need it for her own care... but anyway. I don't know how much she has, possibly several hundred thousand pounds sterling overall. She is also trying to get myself and one cousin as Power of Attorney for her.

I have lived at home in Ireland with my parents for the past six years so provided I stay there for seven more after they die, I do not have to consider the value of their house in my overall Irish inheritance.

My question is this: From a tax minimising perspective, would it make more sense for any gift that my aunt wishes to give me now to go to me direct, or go to my father (her brother) and onto me from there when he dies (in hopefully a long long time but he is 78). Assuming there are no other problems/complications/etc in my life in general.

This gift would be immediate, any remaining cash and inheritance that may come my dads way or my way after she dies (in hopefully a long long time but she is 80) would just have to go through the standard inheritance system and I know a lot would go in taxes. Whether he or she die first is a big thing here.

Now genuinely I would not NEED this gift and will be saying no - she needs it for her own care. I also have very healthy savings and it would certainly not be life changing. Does anyone have any advice here, bearing in mind this is a unique situation involving both UK and Irish inheritance law and how far their double taxation agreements go?

Thanks.
 
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