Quick Succession Relief

Mother dies and gifts half of residuary estate to non-dom son. IHT is charged on mother’s estate.

Son dies 3 years later. He owns a property and holds cash in UK and there appears to be an IHT liability on UK-sited assets.

Would Quick Succession Relief be available on the IHT on son’s UK estate? Would we have to demonstrate that distributions from mother’s estate have increased his UK estate?

Samir Hussain