Tax implications on gifted overseas property and later subsequent sale

I am a UK resident with settled status, living, working, and paying taxes in the UK. My mother, who lives in Poland, plans to gift me two building plots located in Poland. I would like to understand the tax implications in the UK in two scenarios: When I receive the gift: Are there any immediate UK tax liabilities or reporting requirements when I am gifted these plots? When I sell the plots: If I decide to sell these plots in the future, what UK taxes would apply? Thanks for your assistance.

Hi,
There is no tax implication on receiving the gift. you will however need to have a valuation done at the time of transfer so that if/when you sell you will know if there has been an increase in value, if so, capital gains will apply.
Thank you.