H. I have 2 questions. My Mother lives with us. She broke her hip and is unable to use the stairs in our property. She paid us to convert our lounge into a bedroom and for an extension to replace the lounge. The work is licenced and completion certificate applied for. The work was done by a British builder (he hired a Spanish company for the concrete pouring. I do not know the name of the company). The builder was paid in stages (no contract) with the promise of a final invoice to include IVA. I did not receive an invoice. I have not been able to trace the builder and believe he has returned to England. My questions are 1) Would the money from my Mother be seen as a gift by the Tax Office 2) What is my position regarding no invoice Thank you