Left out of my mum's will - gift from sister - tax implications?

[MJP2021]

Hello I had a fall out with my mother and she left me totally out of her will and left everything to my sister (around £70,000). My sister isn't comfortable with this and wishes to give me half (approx £35,000) when she receives the money. If my sister does this is she or am I liable to pay tax on this money under current rules (either Inheritance Tax or Capital Gains Tax?). Thanks in advance.
M

[des8]

Condolences on the passing of your mother

It is nice to hear for once of a family that wish to keep on good terms and not risk a fallout following a bereavment.

Good news and bad news
Basically no tax to pay on the gift from your sister immediately, altho any interest it earns will be taxable.
The bad news is that you may have to pay inheritance tax when your sister passes away..

If your sister wants to give you that money the better way might be by varying the will Change a will after a death - GOV.UK (www.gov.uk)