HMRC Admin 19 Response

Hi,
There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be seen here:
Tax on savings interest
Tax on dividends
Thank you.

Hi,
Yes, that is correct. 
Thank you.

Hi,
You can see guidance here:
EIM24360 - Car benefit calculation Step 3: capital contributions: years when deduction is allowed
Also can you double check ITEPA S132 as I am unable to trace.
Thank you. 

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.

Hi,
There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be seen here:
Tax on savings interest
Tax on dividends
Thank you.
 

Hi,
You may be liable for capital gains as you have not lived in the property as your only and main residence for the whole period of ownership. You can see guidance here:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.

Hi,
You do not on the actual capital, but you should have been declaring any interest generated.
Thank you.

Hi,
You can treat it as a cash gift and does not need to declared. You should have something in writing from your friend for the amount and date returned.
Thank you.

Hi,
You can see guidance here:
Tax on foreign income
Thank you.

Hi,
The tax treaty between the UK and Australia advises in article 17, that your Australian pension is taxable only in the UK.  
Australia: tax treaties
You will need to declare the pension in a Self Assessment tax return in the foreign section or SA106 if the return is submitted on paper.
Thank you.