JT102030

I am a UK resident and citizen. My mother is NOT a UK resident and citizen. My mother will gift me a property overseas. The property does not generate any income - Do I have to notify HMRC of the gifted property? - What is the tax implication if my mother passes within 7 years? And if she passes after 7 years? For sake of clarity, we assume the property will not be sold for foreseeable future and we are aware that there is a CGT liability between the value at the time of gifting and the sales proceeds, if there is a sale. However, our question is limited to inheritance tax implications