Hi Zegar. This is not straightforward- if no one disputes the matter, the transfer of the money into the friends account, if the friend concurs, may be treated as a gift to that friend. However the friend may say the aunt only put it there so that she could deal witht the administration of the account for her. Or someone else, one of the aunts relatives, may dispute that it is a gift and give reasons why. In the absence of a claim or contest, the friend will be the donee. I am assuming the account is in the sole name of the friend and not in their joint names.