Because it's not a £20 birthday present. You can call a multi-million pound transfer a gift all you like, but the intent and subsequent behaviours are what matters in determining whether it should be treated as a gift for tax/other purposes.
so, let's say, for instance - because The Guardian has been shown a document which states that Moshiri actually paid for his own shares - that it was done as a bonus scheme.
"Well in Farhad, lad, you smashed the tax return again this year kid, you're getting a fat wedge in your pay packet next month kid"
"Sound that Alice (he calls Usmanov Alice because they're mates) but do me a favour, I can't be arsed going down to the HMRC in Bootle to explain this shit to them, so could you give it me as like, a gift instead?"
"Yeah lad, like what the Ruskies gave you when the Commies got zapped or whatever happened, they gave you half of the Antartic or something didn't they?"
"Erm, yeah, shhh....ok, what would you like?"
"Oh, I dunno, maybe some shares in one of your companies?"
"D'ya like togger lad?"
"Yeah course man, Mikel Arteta is boss"
"Aye he is, but I'm buying Arsenal not Everton"
"I know, I know. Anyway, I'll give you 15% in Arsenal or something if that makes the tax thing easier?"
"Yeah, sound that lad. Can we buy Arteta as well? He's the best little Spaniard we know, y'know"
"We can make enquiries"
"Buzzin lar....get Arsene on the phone"
Then 8 years later Arteta fucks off to be a coach at City and Mosh gets bored, can't afford City, so goes back to his first love. Everton.
But he owns shares in Arsenal so he flogs them, gets 20 L&B and 49.9% of Everton.
Not sure what's wrong there like