IHT gifts from either parent equivalent

Ciprico

As per title if I give say £10k to my son and I die tomorrow. Is that iht liable as opposed to if I had transferred 10k to my wife and the money was received by son from her account and she survives 7 years ?

This is disregarding all other IHT allowances etc

Thanks

Sea_Shell

AIUI it would be treated as YOUR gift if it came from a sole account, but a JOINT gift is the account is joint.

So if sole accounts and a spouse is significantly younger (or in better health) and likely to outlive the other, it would make perfect sense (to me) to have the gift come from the younger spouse.

Unless I've missed something.