Piotr B

Hello, I live and work in England. Me and my mother have the intention to make an investment in a buy to let property. Our intention is to make this investment like Tenants in common ownership in 50/50 ratio. My mother is non UK resident and live in another country in the EU. I will sign a declaration of consent the rent to be collected entirely by my mother and all the money will remain in her own bank account in England. Questions: 1. How the rental income should be taxed ? 2. Will only my mother be liable for tax on the rental income? Thank you.