Hi. My name is*****'m looking at your question now and will post my answer or ask for more information here in a short while.
Recipients of gifts don't pay tax on them in the UK. The worst that could happen is that your friend dies within seven years of making the gift which would mean that the value of the gift stays in his estate for Inheritance Tax purposes. However, as he is not a UK national, only his UK based estate would be liable to UK Inheritance Tax with the first £325,000 being charged at 0%.. Take a look here and here for information on IHT and here for information on IHT exempt gifts.
I hope this helps but let me know if you have any further questions.
Hi.I'm just following up to find out if my answer helped or if you have any further questions.