Kevin

My mother-in-law lives and is taxed in the UK she owns a holiday flat in Andalusia Spain (not used as a rental). My wife and I have made several lump sum contributions over the years to my mother-in-law following her divorce. She is now ready to pass on the ownership of the flat to me and my wife. When she is next in Spain she is going to find out what needs to be done in Spain in order to transfer the deeds to me and my wife. Is there anything to consider in the UK in particular taxes?