Excepted Estate Query - confirmation needed

JLRetired

I don't believe my mother's estate is excepted but would appreciate confirmation. Gross estate value for IHT is approx. £750k, net value is £150k. No IHT is due. The residual estate goes to my father but bequests have been made of approx. £95k. I assume, therefore, that this isn't an excepted estate since not all assets are going to my father?

Keep_pedalling

As long as her bequests not covered by spousal exemption do not exceed her NRB then it is an excepted estate and no IHT return is required. 

JLRetired

That's great, thank you.