My step-son is moving to the UK and will be domiciled in the UK. He plans to remain a US citizen and potentially be a dual UK/US citizen.
If my wife and I who live in the USA, and are US citizens, send him cash gifts is he liable for any UK tax on those gifts?
Also, when we pass away he is the primary beneficiary of our estates. As beneficiary will he be liable for UK tax on his inheritance from us as US citizens?
Are there any UK laws specific to US/UK taxation that will penalize him in these situations?
Thank you for your help.