What are the tax implications of giving gifts arising from a lottery win?

She alleges she was given certain advice by a representative of the National Lottery when she went to collect what she claims were her winnings in 2011.

She claims the advice was, if she wished to make gifts to anyone, those persons should sign the winning ticket if those gifts were to be exempted from taxation. As a result, she claims she and five others, including her stepson David Walsh, signed the winning ticket.

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