Gifts to overseas grandchildren & inheritance tax

If I my mother gives a large monetary gift to her grandchildren overseas but dies within 7 years - is the gift subject to UK inheritance tax? How would this be collected? The grandchildren are not UK tax residents and their country of tax residence has no gift tax or inheritance tax. Thanks

Hi
Yes this would be part of the estate and should be included as funds in the bank and count towards the total income of the estate to then ascertain if any inheritance tax is due.
Thankyou.