I am UK resident/citizen and wish to gift a US resident, a large cash gift as part of an early inheritance on my estate before I die - will the US resident be liable for tax on this in the states as it is a gift from the UK?
Thanks

It is my understanding that any gift tax is the responsibility of the donor ;not the recipient .

Tax Rules for Gifts (http://www.fairmark.com/begin/gifts.htm)

In the U.S. the receiver of the gifts does not pay any taxes. Read this: Your U.S. Tax Return: The U.S. Gift Tax (http://taxipay.blogspot.com/2008/03/us-gift-tax.html)

Also there is no tax on inheritances: For more information read: Your U.S. Tax Return: Tax on Inheritances (http://taxipay.blogspot.com/2008/02/tax-on-inheritances.html)