Remittance to UK?

Remittance to UK?

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My client, a UK resident non-domiciled individual has substantial capital and income outside of the UK.

Three years or so ago, he made a gift of some offshore funds to his adult daughter.  This was an outright gift and as his adult daughter is not a relevant person, she is free to do as she likes with the money without triggering any remittance for my client (leave offshore/bring to the UK etc).

Three years down the line and my client's daughter wishes to gift some of this prior gift to her daughter (my client's granddaughter) who is a minor and therefore is a relevant person.  My client's granddaughter will likely remit the money to the UK (currently it does remain in an offshore account).

This appears to be caught by the anti avoidance (Condition C) as a remittance for my client.  He has gifted to his daughter (a gift recipient) who in turn and with nothing to do with my client is considering gifting to her daughter (i.e. a relevant person).  My question is twofold:

1) I assume and cannot see anything that may mean that this secondary gift is not a remittance and would therefore (to the extent that it consists of unremitted offshore income/gains) believe a remittance occurs - even though there was no plans for this second gift to a relevant person and even though we are three years down the line.  Is this correct or is there an argument to say no remittance?

2) A practical point - how would my client ever know this had happened and therefore that he had a remittance to declare.  In this case he is aware of his daughters plans but this is not necessarily always the case - they have no responsibility to tell him they are doing this?!  My client could therefore inadvertntly not declare a remittance as he was unaware of its existence - following on this train of thought...how would HMRC ever know about this either? 

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