Gift but the sender is US treasury

Hi, The company my mother (non-resident) had invested in has recently gone through some changes and their funds got liquidated and sent to the US treasury in this process. The treasury is trying to return this money (about 250k USD) to my mother but she wants to gift this to me (UK resident) instead. 1. If the US treasury transfers this money directly to my UK bank account, is it still considered a gift or would I be taxed? 2. Would I need to provide any documents to receive this money? Many thanks!

Hi,
The answers to your questions are below:
Question 1. no.  
Question 2. you would need something to confirm that it is a gift
Thankyou.