Tax implications mum's will

[Oldrunner]

My elderly mother has said that her will leaves all assets equally to me and my sister. ( includes a house so prob around 350k)But she has said to us that she wants us to gift some money to our children and a cousin from her estate. But this is not written anywhere in her will. And she has not specified any amount.
My sister and I are happy to gift money as she wishes- I'd imagine I will be doing this for my 3 children from my share, she will do for her 2 children from her share and we will each gift an equal amount to cousin.
But I would be grateful if anyone can advise us if there are any tax implications for this.
If 100% of money from the estate needs to come into our bank accounts before gifts to children/ cousin come off then will any subsequent payments to the children/ cousin be treated as being gifts from me and my sister and not from my mother's estate. And what are the tax laws on this?
In scotland.
Thanks

Easiest way to deal with this is not to troble your mother further but you and your sister can make gifts once the estate has been distributed and document them in a deed of variation. Provided this is done in the correct time frame then the deed basically treats the gifts as having been made by your mother's will for IHT purposes. https://www.gov.uk/alter-a-will-after-a-death

It's more to do with how HMRC differentiate between gifts and income for the purposes of income tax rather than anything to do with IHT.

So, if a man were a "gigolo", "toy boy", "kept man" [is there such a term?] or whatever other term you wish to use, and likewise if a woman were in a similar relationship eg "mistress", "kept woman", "sugar baby" etc then if they are receiving receiving regular weekly or monthly "gifts" from the same person or multiple people then HMRC may look at things very differently.

Basically, if a person sets themselves up to be a gigolo as a trade or profession then HMRC will want it's share of any money or money's worth (eg physical gifts) that the gigolo receives, especially if he has multiple customers at the same time.

In contrast, having a generous lover is different. If our gigolo just has one generous lover who helps to support his lifestyle and in return expects nothing other than ... well, then that doesn't, on its own, amount to trading.

If our gigolo had several relationships like that at the same time though, it probably does.

In a similar way, casual bartering – occasionally asking the guy next door if he’ll clean out your guttering in return for a shag doesn’t amount to trading. Although having a similar arrangement with every tradesman in your area, possibly does.

I would not do a codicil in this circumstance.

As pp have said, leaving a fixed amount to your cousin could mean you get nothing if much of her estate has gone in care fees. And by naming a % she has no idea now how much that would be.

Use your common sense and sense of what feels right at the time, and do a simple Deed of Variation.

She had trusted you to do the right thing at the time, so that’s fine.

Thanks for all replies and advice.
Will do a deed of variation when the time comes.