Gift of real estate from non resident to resident

Hello, There is a UK property, which I owned for a number of years. I then gifted this property to my mother, who is non UK resident domiciled abroad. After a number of years my mother is planning to gift the same property back to me. I am a UK domiciled resident. Is there any tax implications for me in the UK? Thanks

Hi,
 

When you gifted the property to your mother you would have been liable to capital gains and the same will apply to your mother when she gifts it back to you. Further guidance is at : Capital Gains Manual   . Thank you .