UK resident non domicile - offshore asset giving

My mother is a UK resident non domicile. If she gives her offshore assets to her children in the tax year 2023-24 and the existing non dom regime will be abolished starting from the next tax year, would her offshore asset giving be liable to inheritance tax if she dies within the next seven years?

Hi Superman_UK,
Detail on the Government’s intended changes to the rules for non-domiciled individuals 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.