If a parent does not have a residential interest comprised within his/ her estate but gifts a sum of cash to a child who then uses the money to extend their own property to allow for parent to live with him/her, would the gift of reservation rules apply/POAT? Could an election be made for the gift to fall into the estate of the parent and would this be sufficient evidence to capture the RNRB - the value of the QRI to be based on the value of the gift?