Livcoldwell

My partner inherited life insurance money from his mother when she passed away. This money was from Thailand as she was not a British Citizen and was here on a visa. Now, my partner needs to send some of this money to his father, who is retired and has another child who is under 18. Will money that my partner sends to his father this be taxed? Is there a way of sending his father the money and emptying the account without being taxed? How can he gift the money to his father, or is there a different way to do it?