[quote="autophile, post:101, topic:225873, full:true"]
Not heard of gift, but if the person getting gift is adult, it should be purchased in his her name, no matter who make pay order.
Or one can buy a new car, register in his own name and later transfer it to the name of anyone whom he wants to give as gift, but it is not a very wise way as the person getting the car as gift becomes second owner. But it has a brighter side as well that if the person gifting is a filer, he can get back the WHT.
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But who has to face the FBR, the one who gives the gift or the one who gets it. Suppose A has paid, a car booked for B and latter registered to B. If B gets the notice how can he prove that it is A who has paid and gifted me.