My mother who is elderly is thinking of gifting money to my children for future educational purposes. As the children are all quite young (under 10), it is proposed that I will set-up joint accounts in my name and their names, and I can dispense the money as required, probably when they are 18+ for college fees. Question: Does this constitute a gift to me from my parents that counts towards the €225K lifetime exemption gift tax limit for parent to child gifts?