Interest on a joint account paid a few days after death.

jem16

buddy9 said:

If there is a presumption of equality of equal shares in the account, presumably mother’s estate included half the value of the account at date of death, including half the interest accrued at that point.

Yes it did. All joint assists were treated as equal shares so half value of the account at date of death, including previous interest. 

The question really is based round the annual interest 9 days after Mum’s death. Normally this would be halved between her and Dad but now it looks to be solely Dad’s and therefore taxable under Dad alone. Probably doesn’t matter even if they attributed half of it to the estate as it would be taxable anyway.