IHT on property Beneficial owner v Good Title

zaza12345678

If my mother does not have Good Title to her properties but has been a beneficial owner and good title could eventually be proved, is her estate still liable to IHT on those properties? 

Bookworm105

if your mother is only person with the beneficial interest in the money from their sale then yes, of course they are part of her estate even if she is not legal owner (good title).

Jeremy535897

Inheritance tax looks through legal title to beneficial owner, although in the case of trusts the legal owners may be liable for tax calculated on the basis of beneficial ownership.
However, if there are substantial fiscal and time penalties in obtaining good title, there may be a discount in calculating the inheritance tax value.