Father died years ago,transferred house to mother

wilkko73

My father passed away in 1999 but transferred the house in 1995 as he had cancer and I suppose he was trying to protect mum.I was going to use her NRB at £325k and had been thinking he would have a NRB of £325k too but the him transferring the home does will that be seen as him using some of his NRB? or does it work differently with a husband and wife with gifting?

Keep_pedalling

Gifts between spouses are covered by spousal exemption, so none of his NRB will have been used up doing this.