Kath, thank you for your reply.
Basically, your brother is gifting you the funds to help you with paying off a mortgage and enable you to ensure he is looked after at home rather than spending his life in a home. I don't see you receiving these funds to constitute income that should give rise to tax.
Gifts in the hands of the recipients are received free of tax in the UK.
Having said that, these funds would be regarded as potentially exempt transfer for your brother's inheritance tax purposes. The seven year rule applies to this gift meaning gifts you make during your lifetime which don’t immediately fall into the tax-free list may become tax-free, providing you survive for seven years after making the gift.
Provided his estate was worth less than the threshold for IHT (currently £325,000) including gifts made in the seven year period prior to death, there would be no IHT payable on the gift.
More information on gifts for IHT purposes can be found here
I hope this is helpful and answers your question.
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