H WB

My father is selling his property as he has gone into care, and his estate is worth approx £625,000. He is 94 years old, and wants to give us (three siblings) some of the money from the sale of the property. He inherited my mother's TNRB, so it would be reasonable to assume there will be no inheritance tax to pay should he die very shortly, and obviously the estate will be reducing slightly as he pays care home fees. If he were to give each of the children £100,000 therefore £300,000 in total, what would the tax implications be?