my sil is living with a partner she has been with for quite a few years but they are not married. the partner wants to gift a property to my sil son who is not a relative to her partner. I think there will be tax consequences for giving away a piece of property to someone who is not a relative. any ideas of what type of tax consequences there will be? it is written in his will that the son will inherit the property upon death. The value of the property is around 100k.