Hypothetical lottery jackpot win

[wolf63]

Last night was the euromillions draw and tonight is the national lottery and every week I hope to win big time - like all other players.

There is only me (self + 2 cats) and my brother (married with two kiddies) left of our family. I have no problem giving him some of my big win - maybe 20%-25% of my total win.

Would there be tax payable on the money that I give him?

We don't have a written agreement because (a) we really don't think that we will ever win anything and (b) the percentage that I give him is dependent on how much I win - I need to buy a house and secure an income from savings etc.

I must add that the tight fisted git doesn't buy lottery tickets on a regular basis.

I know that this is hypothetical but it doesn't hurt to be prepared.

Thanks

Susan