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Thanks for your question. Your mother’s estate will benefit from the Nil Rate Band and the Residential NiL Band both for herself and she can use your late father’s allowance at current rates too so her total allowances currently would be £950,000. There should be no IHT to pay. I hope that helps. Please leave a positive rating so that I am credited by JustAnswer for helping you today.
The surviving spouse in entitled to use the late spouse’s. nil rate bands irrespective of the date of the first death. Your mother’s estate will have no tax to pay.