The father gave the gifts to 3 children (£150K each) 4 years before his very recent death. There is other estate left to the children - about £300K + a house worth approx £250K. The wife has been left the husband's pension in the will but no property or money. The children, with the agreement of the mother, propose to have a Deed of Family Arrangement so that all of the estate passes to her initially and then she will gift this back to the 3 children - hopefully using her own IHT allowance. Are the original gifts of £150k to each of the children from the father seen as from him alone or are they considered to be from both parents - thereby not attracting IHT until the wife's death?