Ciaran Ireland

I am aware that gambling is taxed at source and any winnings are tax free, which is stated via your website. I am banned from many bookmakers and now give people horse racing tips so that people can bet on them. If I give/gift money to people to bet on these horses and they win (note not everyone will not win), and they give/gift some of the gambling winnings back to me what are the tax implications? The winnings are tax free to the person that won the money, would I be right in saying the only tax implication would be inheritance tax for the cash gifts from the person that won back to me? I look forward to your reply