Gift (cash) from HK

Q1: My mom give me cash gift for buying a house while she is still a non-domicile outside uk, will there be any inheritance tax imposed (in case of her deceased) if she came to uk soon afterwards by BNO visa (with 7 years rule). Q2: If my mum come to uk to live with me(the house that i use her money to buy), will it be “benefit from assest” and she be charged of iht later on? Q3: If she came to uk with visa and then try to sell her property overseas, according to the new proposal of cgt (new immgrants have to sell their properties overseas within 4 years to avoid tax), she will need to pay cgt according the original buying price many years ago or the property price in mid 2019?

Hi,
1. If the amount is over £300 then yes it will form part of her estate for inheritance tax purposes.  
2. For the gift yes, for the actual property, no  
3.  Detail on the Government’s intended changes to the rules for non-domiciled individuals are set out here Technical note:
Changes to the taxation of non-UK domiciled individuals.   
HMRC is unable to provide any further detail on how these changes will apply to an individual’s personal circumstances at this time. 
Thank you.