Thanks everyone.
The "cash gift" will possibly be around £100,000 so I'm guessing won't be liable for any taxes?
We were thinking of just registering the property in our names (self & wife) with mum being listed as sitting tennant for mortgage purposes.
Her health & mobility isn't too good but manageable for us to cope with for the foreseeable future, but if say her needs change to a level that we cant manage in the home within the next few years could the local authorities insist we pay for her care (because of the cash gift)?
Thanks again!