That is, you give out $X to everybody, but everyone making over $Y+$X total has $X added to their taxes.
This feels a little silly on a but-you're-doing-things-twice level, but it lets a UBI program and taxes both operate independently without needing to cross-verify things, which allows for lower overall staffing and less in the way of possible bureaucratic loopholes for people to get stuck in.
In software engineering terms, it reduces coupling. We do the same thing with Social Security: benefits are taxable so recipients with high incomes end up getting checks and paying some portion of them back, but that's simpler than trying to have the SSA figure out everyone's taxes.
UBI without cheap housing and almost universal healthcare will just siphon off the majority of monthly UBI payouts to land lords and healthcare cartel.
Only after fixing housing and healthcare first, can one see the benefits of UBI.
Say you've got one party running for office that promises to continue handouts, or perhaps expand them, but also is highly authoritarian, but there's another party that wants to protect fundamental freedoms but wants to reduce handouts. Who do you think has the upper hand in that scenario? It'd be one thing if the populace was well educated and had an interest in their own freedoms, but we're not exactly known for that these days.
This is one of the reasons that California is in the state that it's in. It dwarfs all other states in welfare spending, has the most homelessness, has an exponential feces and public urination problem in its big cities, and the return of medieval illnesses. The problem is unlikely to resolve any time soon because enough voters are dependent and detached from society that those in power can sit back.
That's why there are people who are wary of handouts. It's not that they don't want to help other people; it's that handouts are an easy way to influence the populace, and once you give out handouts, it's extremely difficult to take them away, lest you are willing to lose elections.
This is demonstrably false. Here in the US, conservative states are net recipients for federal aid, yet they continue voting for the party that is determined to shrink the federal government and abolish many of the aid programs they are benefiting from.
Aid to the developing world is often criticised on these grounds. It can be pretty hard to figure out which programs have how much benefit for the intended recipients (some do, but some send the wrong things, or out-compete local businesses, etc). But what's easy to see is that any place with lots of aid has quite the fleet of white toyota 4x4s, with foreign experts driving around, and all of their jobs depend on these programs.
As for UBI specifically...
> It is forcibly taken at gunpoint (though they will ask nicely many times before pulling out the gun).
This is the case with all taxes.
> Also, there can be no "unconditional" giving without "unconditional" taking in a world with finite resources.
This already happens all the time. The money for the military and Medicare has to come from somewhere, after all.