Wojtek

Good morning HMRC team, My mother plans to sell a property in Poland in which I have some shares. Following the sale my mother would like to gift part of her income from the sale to help me in buying a property in the UK. What are potential tax implications from this? If I understand correctly I will need to pay CGT based on gain from my share of the property and money gifted by my mother could fall under Inheritance tax. Could you please advise if there are any further implications and how this can be reported to the HMRC after the sale? Thank you in advance for your reply.