My grandmother died last year and my mother would like to give me a cash gift from the estate. I know she can give us $13k tax free from the US, but she would like to give us a larger gift than that. How much can she gift us without us being taxed here in the UK? I am not currently working as I am a stay at home mother. If she wanted to buy me a car, for instance, could she pay for that without taxation? Thanks if you can advise!