Probate Inheritance Tax

[Barquentine]

What happens if the husband dies in December - and admin of his Estate has started, then his wife dies the next June? Do his executors have to pay inheritance tax on his Estate?

[themas]

If his estate was left to his wife, then NO. His wife's estate will include the inheritance from him & be taxed on the total value (less the 2 £325K exempt amounts).

Look on HMRC website for the IHT pages - they are quite detailed & helpful.