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Will/Inheritance Tax Advice needed

My dad died recently and I am executor to his estate. I have previously applied for probate for my aunt and intend to do the same for my dad.
Mum is still living and the will leaves everything to her, except that for some reason his share of the house is left in trust to myself and my brother with the proviso that she can remain there as long as she wishes.
My understanding was that any estate left solely to a spouse is exempt from Inheritance Tax. Would that still be correct in these circumstances? Does the house trust not mean that she is not actually getting his whole estate and that there will therefore be tax to pay?
Dad has about 360K in investments and 280k in joint investments with mum.
I would be really grateful if anyone could advise me on this.

Comments

  • getmore4less
    getmore4less Posts: 46,882 Forumite
    Part of the Furniture 10,000 Posts Name Dropper I've helped Parliament
    edited 2 October 2017 at 3:35PM
    Look up immediate post death interest trust.

    For IHT purposes it is the same as inheriting the lot, along with the nil rate bands.

    Ring fences the asset for other reasons like care fees.


    Probably needs some IHT planning for mum as assets are over £650k and depending on house value could be a lot more.
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