A car cannot be purchased as a gift. This is due to the fact that the car must be registered to the owner, and the delivery address and ID must match the billing details of the person purchasing the car. If you are picking up your car from a JT Hughes dealership, the billing address and ID must match the person purchasing the car.
However, once you own the car or have completed your finance agreement, you can transfer the V5C details to whoever you want to gift the car to.