Popokatepetl

A parent non UK resident and domiciled abroad transferred assets to a child, a UK resident at the time. A year later the parent came into UK to be cared for by the child, through adult dependent resident visa. What is the inheritance tax situation in this case?

Hi, Parent domiciled abroad non UK resident wants to make a substantial money gift to me, a UK resident (£60000). Will I have to pay inheritance tax on this, should they pass away within 7 years? N.b the total value of their estate will be over the threshold, but these are not UK assets and parent is not a UK resident. Many thanks.