You can’t buy a car as a gift. This is because the car will need to be registered to the owner and the delivery address and ID need to match the billing details of the person buying the car. If you’re collecting your car from a Customer Centre, then the billing address and ID need to match the person buying the car.
However, once you own the car or have completed your finance agreement, you can transfer the details of the V5C over to anyone you’d like to gift the car.