Joint owners discount on death of spouses

Recently there was a suggestion that if spouse A dies, and spouse B a few months later, with all of A’s assets going to B, a DOV could be completed whereby A’s half of the house is diverted to the children on the first death, so as to obtain a joint owners discount on B’s death.

It seems logical this should work, but has anyone tried it and succeeded?

Simon Northcott

Yes I can confirm that I have done it and HMRC agreed the discount on the second death.

Malcolm Gunn

M B Gunn & co Ltd