Clarity on IHT and the £175k property allowance

longwalks1

Currently working through form IHT400 following mums passing and as I read it, the total estate value needs to be over £1m for inheritance tax to apply. 

£325k for mum, plus £175k property allowance
and the same again for dad, who passed 9 years ago.  Equals £1m before IHT

are there any conditions where this wouldn’t be the case please?

theoretica

If they had lots of cash but never owned a property over £350k they could not get the whole property allowance.  If dad left money to people other than mum it would have used some of the allowance already.  If they weren't married or in a civil partnership...

longwalks1

Hi theoretica 
dad and mum owned their property for about 60 years, was fully paid up long before dad passed 9 years ago and it would of been worth £350k back then.  Dad left everything to mum, and they’d been married about 50 years when dad passed, so looks as though mum can use all of dads £500k allowance (£325k + £175k)