This query is on behalf of my friend lets say A. His Friend lets say B, wants to transfer 12k to A's personal bank account from his personal bank account with the reference of his name. This is because A's father(living in foreign country) wants to send money to A and to save foreign money transfer charges and FX rates, A's Father can transfer money to B's Father(also living in same foreigh country) who needs money and subsequently, B would tranfer money to A's bank account in UK. A and B are UK residents. Would it be ok to do this without any tax implecations ?