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Hello, I am one of the experts on Just Answer, and pleased to be able to help you with your question. I am an UK accountant and a Chartered Secretary.
The UK has no gifts tax regime so any gift made by your mother creates a Potentially Exempt Transfer (PET) in her Inheritance Tax (IHT) affairs. PETs run off at a taper over 7 years and in the event of her decease within this period are added back to her estate for IHT purposes. PETs are the first to suffer IHT and if her estate is insufficient to meet the tax on the PET then the liability cascades down to the beneficiary for immediate payment.
Sale of some investment may trigger Guatemala Capital Gains Tax (CGT) at 10%. It will do the same for the UK and, as there is no Double Taxation Treaty between the UK and G, there is a danger of double taxation there. UK CGT is at 10% or 20% or a combination of the two rates depending on your mother's income including the gain in the tax year of disposal. She has a non cumulative Annual Exempt Amount (AEA) of 11.3K to offset this gain. If she limits her gift each year to the AEA she will have no UK CGT tax liability.
I do hope that you have found my reply of assistance.
You should advise your bank of incoming funds and their source to preclude any money laundering inquiries a large sum might attract.
The HMRC exchange rate is 0.1059. Do you mean $15K US dollars or Guatemala quetzats?
Unless you have experience of such firms or good recommendations I would tend to stick to banks. BVI is, of course, a tax haven, so transfers in and out are bread and butter to reputable organisations. .
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Thank you for your support.