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transform_origin="" transition_duration="300" transition_easing="ease" transition_custom_easing="" motion_effects="W10=" scroll_motion_devices="small-visibility,medium-visibility,large-visibility" animation_type="" animation_direction="left" animation_color="" animation_speed="0.3" animation_delay="0" animation_offset="" last="no" border_position="all"][fusion_imageframe image_id="21659|full" aspect_ratio="" custom_aspect_ratio="100" aspect_ratio_position="" skip_lazy_load="" lightbox="no" gallery_id="" lightbox_image="" lightbox_image_id="" alt="" link="" linktarget="_self" hide_on_mobile="small-visibility,medium-visibility,large-visibility" sticky_display="normal,sticky" class="" id="" max_width="75px" sticky_max_width="" align_medium="none" align_small="none" align="none" mask="" custom_mask="" mask_size="" mask_custom_size="" mask_position="" mask_custom_position="" mask_repeat="" style_type="" blur="" stylecolor="" hue="" saturation="" lightness="" alpha="" hover_type="none" magnify_full_img="" magnify_duration="120" scroll_height="100" scroll_speed="1" margin_top_medium="" margin_right_medium="" margin_bottom_medium="" margin_left_medium="" margin_top_small="" margin_right_small="" margin_bottom_small="" margin_left_small="" margin_top="" margin_right="" margin_bottom="" margin_left="" bordersize="" bordercolor="" borderradius="" z_index="" caption_style="off" caption_align_medium="none" caption_align_small="none" caption_align="none" caption_title="" caption_text="" caption_title_tag="2" fusion_font_family_caption_title_font="" fusion_font_variant_caption_title_font="" caption_title_size="" caption_title_line_height="" caption_title_letter_spacing="" caption_title_transform="" caption_title_color="" caption_background_color="" fusion_font_family_caption_text_font="" fusion_font_variant_caption_text_font="" caption_text_size="" caption_text_line_height="" caption_text_letter_spacing="" caption_text_transform="" caption_text_color="" caption_border_color="" caption_overlay_color="" caption_margin_top="" caption_margin_right="" caption_margin_bottom="" caption_margin_left="" animation_type="" animation_direction="left" animation_color="" animation_speed="0.3" animation_delay="0" animation_offset="" filter_hue="0" filter_saturation="100" filter_brightness="100" filter_contrast="100" filter_invert="0" filter_sepia="0" filter_opacity="100" filter_blur="0" filter_hue_hover="0" filter_saturation_hover="100" filter_brightness_hover="100" filter_contrast_hover="100" filter_invert_hover="0" filter_sepia_hover="0" filter_opacity_hover="100" filter_blur_hover="0"]https://qlaw.co.uk/wp-content/uploads/2024/10/qlaw-logo.png[/fusion_imageframe][/fusion_builder_column][fusion_builder_column type="3_4" layout="3_4" align_self="stretch" content_layout="column" align_content="center" valign_content="flex-start" content_wrap="wrap" spacing="" center_content="no" column_tag="div" link="" target="_self" link_description="" min_height="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" sticky_display="normal,sticky" class="" id="" type_medium="" type_small="3_4" flex_grow_medium="" flex_grow_small="" flex_grow="" flex_shrink_medium="" flex_shrink_small="" flex_shrink="" order_medium="0" order_small="0" spacing_left_medium="" spacing_right_medium="" spacing_left_small="" spacing_right_small="" spacing_left="" spacing_right="" margin_top_medium="" margin_bottom_medium="" margin_top_small="" margin_bottom_small="" margin_top="20px" margin_bottom="20px" padding_top_medium="" padding_right_medium="" padding_bottom_medium="" padding_left_medium="" padding_top_small="" padding_right_small="20px" padding_bottom_small="" padding_left_small="20px" padding_top="" padding_right="0" padding_bottom="" padding_left="0" hover_type="none" border_sizes_top="" border_sizes_right="" border_sizes_bottom="0" border_sizes_left="" border_color_hover="" hue="" saturation="" lightness="" alpha="" border_color="hsla(var(--awb-color1-h),var(--awb-color1-s),var(--awb-color1-l),calc(var(--awb-color1-a) - 70%))" border_style="dotted" border_radius_top_left="" border_radius_top_right="" border_radius_bottom_right="" border_radius_bottom_left="" box_shadow="no" box_shadow_vertical="" box_shadow_horizontal="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" z_index_hover="" z_index="" overflow="" background_type="single" background_color_medium="" background_color_small="" background_color_medium_hover="" background_color_small_hover="" background_color_hover="" background_color="" gradient_start_color="" gradient_end_color="" gradient_start_position="0" gradient_end_position="100" gradient_type="linear" radial_direction="center center" linear_angle="180" background_image_medium="" background_image_small="" background_image="" background_image_id_medium="" background_image_id_small="" background_image_id="" lazy_load="none" skip_lazy_load="" background_position_medium="" background_position_small="" background_position="left top" background_repeat_medium="" background_repeat_small="" background_repeat="no-repeat" background_size_medium="" background_size_small="" background_size="" background_custom_size="" background_custom_size_medium="" background_custom_size_small="" background_blend_mode_medium="" background_blend_mode_small="" background_blend_mode="none" background_slider_images="" background_slider_position="" background_slider_skip_lazy_loading="no" background_slider_loop="yes" background_slider_pause_on_hover="no" background_slider_slideshow_speed="5000" background_slider_animation="fade" background_slider_direction="up" background_slider_animation_speed="800" background_slider_blend_mode="" render_logics="" sticky="off" sticky_devices="small-visibility,medium-visibility,large-visibility" sticky_offset="" absolute="off" absolute_top="" absolute_right="" absolute_bottom="" absolute_left="" filter_type="regular" filter_hover_element="self" filter_hue_hover="0" filter_saturation_hover="100" filter_brightness_hover="100" filter_contrast_hover="100" filter_invert_hover="0" filter_sepia_hover="0" filter_opacity_hover="100" filter_blur_hover="0" filter_hue="0" filter_saturation="100" filter_brightness="100" filter_contrast="100" filter_invert="0" filter_sepia="0" filter_opacity="100" filter_blur="0" transform_type="regular" transform_hover_element="self" transform_scale_x_hover="1" transform_scale_y_hover="1" transform_translate_x_hover="0" transform_translate_y_hover="0" transform_rotate_hover="0" transform_skew_x_hover="0" transform_skew_y_hover="0" transform_scale_x="1" transform_scale_y="1" transform_translate_x="0" transform_translate_y="0" transform_rotate="0" transform_skew_x="0" transform_skew_y="0" transform_origin="" transition_duration="300" transition_easing="ease" transition_custom_easing="" motion_effects="W10=" scroll_motion_devices="small-visibility,medium-visibility,large-visibility" animation_type="" animation_direction="left" animation_color="" animation_speed="0.3" animation_delay="0" animation_offset="" last="true" border_position="all" first="false"][fusion_menu menu="new-menu" hide_on_mobile="medium-visibility,large-visibility" sticky_display="normal,sticky" direction="row" margin_top="" margin_bottom="" transition_time="300" submenu_space="" arrows="" arrows_size_width="" arrows_size_height="" class="" id="" min_height="50px" sticky_min_height="" align_items="stretch" justify_content="flex-start" fusion_font_family_typography="" fusion_font_variant_typography="" font_size="19px" line_height="" letter_spacing="" text_transform="" main_justify_content="left" items_padding_top="" items_padding_right="" items_padding_bottom="" items_padding_left="" gap="35px" border_radius_top_left="" border_radius_top_right="" border_radius_bottom_right="" border_radius_bottom_left="" transition_type="fade" icons_position="left" icons_size="16" active_bg="" hue="" saturation="" lightness="" alpha="" bg="" active_color="" color="var(--awb-color1)" active_border_top="" active_border_right="" active_border_bottom="1px" active_border_left="" border_top="" border_right="" border_bottom="" border_left="" active_border_color="" border_color="" icons_hover_color="" icons_color="" dropdown_carets="yes" submenu_mode="flyout" expand_method="click" stacked_expand_method="click" close_on_outer_click="no" close_on_outer_click_stacked="no" stacked_click_mode="toggle" stacked_submenu_indent="" expand_direction="right" expand_transition="fade" submenu_max_width="" submenu_flyout_direction="fade" fusion_font_family_submenu_typography="" fusion_font_variant_submenu_typography="" submenu_font_size="17px" submenu_line_height="" submenu_letter_spacing="" submenu_text_transform="" sub_justify_content="space-between" submenu_items_padding_top="8px" submenu_items_padding_right="50px" submenu_items_padding_bottom="8px" submenu_items_padding_left="15px" submenu_border_radius_top_left="5px" submenu_border_radius_top_right="5px" submenu_border_radius_bottom_right="5px" submenu_border_radius_bottom_left="5px" box_shadow="no" box_shadow_vertical="" box_shadow_horizontal="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" thumbnail_size_width="" thumbnail_size_height="" justify_title="center" submenu_sep_color="" submenu_active_bg="" submenu_bg="" submenu_active_color="" submenu_color="" flyout_active_close_color="" flyout_close_color="" breakpoint="never" custom_breakpoint="800" mobile_nav_mode="collapse-to-button" mobile_nav_size="column-absolute" mobile_opening_mode="accordion" trigger_padding_top="" trigger_padding_right="10px" trigger_padding_bottom="" trigger_padding_left="10px" mobile_trigger_background_color="" mobile_trigger_color="var(--awb-custom_color_23)" collapsed_nav_text="Menu" collapsed_nav_icon_open="fa-bars fas" collapsed_nav_icon_close="fa-times fas" mobile_trigger_font_size="20px" mobile_nav_button_align_hor="flex-end" mobile_nav_trigger_fullwidth="off" mobile_nav_trigger_bottom_margin="" mobile_nav_items_height="34" mobile_sticky_max_height="" mobile_justify_content="right" mobile_indent_submenu="off" fusion_font_family_mobile_typography="" fusion_font_variant_mobile_typography="" mobile_font_size="17px" mobile_line_height="" mobile_letter_spacing="" mobile_text_transform="" mobile_sep_color="hsla(var(--awb-color1-h),var(--awb-color1-s),var(--awb-color1-l),calc(var(--awb-color1-a) - 90%))" mobile_active_bg="var(--awb-color7)" mobile_bg="var(--awb-color7)" mobile_active_color="var(--awb-color1)" mobile_color="var(--awb-color1)" animation_type="" animation_direction="left" animation_color="" animation_speed="0.3" animation_delay="0" animation_offset="" /][fusion_separator style_type="single solid" hide_on_mobile="medium-visibility,large-visibility" sticky_display="normal,sticky" class="nav-hr" id="" flex_grow="0" top_margin="8px" bottom_margin="0px" width="75%" height="20" alignment="left" border_size="2" weight="" amount="20" sep_color="#4f4f4f" hue="" saturation="" lightness="" alpha="" icon="" icon_size="" icon_color="" icon_circle="" icon_circle_color="" /][fusion_menu menu="new-menu-second-row" hide_on_mobile="medium-visibility,large-visibility" sticky_display="normal,sticky" direction="row" margin_top="" margin_bottom="" transition_time="300" submenu_space="" arrows="" arrows_size_width="" arrows_size_height="" class="" id="" min_height="50px" sticky_min_height="" align_items="stretch" justify_content="flex-start" fusion_font_family_typography="" fusion_font_variant_typography="" font_size="15px" line_height="" letter_spacing="" text_transform="" main_justify_content="left" items_padding_top="" items_padding_right="" items_padding_bottom="" items_padding_left="" gap="35px" border_radius_top_left="" border_radius_top_right="" border_radius_bottom_right="" border_radius_bottom_left="" transition_type="fade" icons_position="left" icons_size="16" active_bg="" hue="" saturation="" lightness="" alpha="" bg="" active_color="" color="hsla(var(--awb-color6-h),var(--awb-color6-s),calc(var(--awb-color6-l) + 25%),var(--awb-color6-a))" active_border_top="" active_border_right="" active_border_bottom="0" active_border_left="" border_top="" border_right="" border_bottom="" border_left="" active_border_color="" border_color="" icons_hover_color="" icons_color="hsla(var(--awb-color6-h),var(--awb-color6-s),calc(var(--awb-color6-l) + 25%),var(--awb-color6-a))" dropdown_carets="yes" submenu_mode="flyout" expand_method="click" stacked_expand_method="click" close_on_outer_click="no" close_on_outer_click_stacked="no" stacked_click_mode="toggle" stacked_submenu_indent="" expand_direction="right" expand_transition="fade" submenu_max_width="" submenu_flyout_direction="fade" fusion_font_family_submenu_typography="" fusion_font_variant_submenu_typography="" submenu_font_size="17px" submenu_line_height="" submenu_letter_spacing="" submenu_text_transform="" sub_justify_content="space-between" submenu_items_padding_top="8px" submenu_items_padding_right="50px" submenu_items_padding_bottom="8px" submenu_items_padding_left="15px" submenu_border_radius_top_left="5px" submenu_border_radius_top_right="5px" submenu_border_radius_bottom_right="5px" submenu_border_radius_bottom_left="5px" box_shadow="no" box_shadow_vertical="" box_shadow_horizontal="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" thumbnail_size_width="" thumbnail_size_height="" justify_title="center" submenu_sep_color="" submenu_active_bg="" submenu_bg="" submenu_active_color="" submenu_color="" flyout_active_close_color="" flyout_close_color="" breakpoint="never" custom_breakpoint="800" mobile_nav_mode="collapse-to-button" mobile_nav_size="column-absolute" mobile_opening_mode="accordion" trigger_padding_top="" trigger_padding_right="10px" trigger_padding_bottom="" trigger_padding_left="10px" mobile_trigger_background_color="" mobile_trigger_color="var(--awb-custom_color_23)" collapsed_nav_text="Menu" collapsed_nav_icon_open="fa-bars fas" collapsed_nav_icon_close="fa-times fas" mobile_trigger_font_size="20px" mobile_nav_button_align_hor="flex-end" mobile_nav_trigger_fullwidth="off" mobile_nav_trigger_bottom_margin="" mobile_nav_items_height="34" mobile_sticky_max_height="" mobile_justify_content="right" mobile_indent_submenu="off" fusion_font_family_mobile_typography="" fusion_font_variant_mobile_typography="" mobile_font_size="17px" mobile_line_height="" mobile_letter_spacing="" mobile_text_transform="" mobile_sep_color="hsla(var(--awb-color1-h),var(--awb-color1-s),var(--awb-color1-l),calc(var(--awb-color1-a) - 90%))" mobile_active_bg="var(--awb-color7)" mobile_bg="var(--awb-color7)" mobile_active_color="var(--awb-color1)" mobile_color="var(--awb-color1)" animation_type="" animation_direction="left" animation_color="" animation_speed="0.3" animation_delay="0" animation_offset="" /][fusion_menu menu="new-menu-mobile" hide_on_mobile="small-visibility" sticky_display="normal,sticky" direction="row" margin_top="" margin_bottom="" transition_time="300" submenu_space="" arrows="" arrows_size_width="" arrows_size_height="" class="" id="" min_height="" sticky_min_height="" align_items="stretch" justify_content="flex-start" fusion_font_family_typography="" fusion_font_variant_typography="" font_size="19px" line_height="" letter_spacing="" text_transform="" main_justify_content="left" items_padding_top="" items_padding_right="" items_padding_bottom="" items_padding_left="" gap="35px" border_radius_top_left="" border_radius_top_right="" border_radius_bottom_right="" border_radius_bottom_left="" transition_type="fade" icons_position="left" icons_size="16" active_bg="" hue="" saturation="" lightness="" alpha="" bg="" active_color="" color="var(--awb-color1)" active_border_top="" active_border_right="" active_border_bottom="1px" active_border_left="" border_top="" border_right="" border_bottom="" border_left="" active_border_color="" border_color="" icons_hover_color="" icons_color="" dropdown_carets="yes" submenu_mode="dropdown" expand_method="hover" stacked_expand_method="click" close_on_outer_click="no" close_on_outer_click_stacked="no" stacked_click_mode="toggle" stacked_submenu_indent="" expand_direction="right" expand_transition="fade" submenu_max_width="" submenu_flyout_direction="fade" fusion_font_family_submenu_typography="" fusion_font_variant_submenu_typography="" submenu_font_size="17px" submenu_line_height="" submenu_letter_spacing="" submenu_text_transform="" sub_justify_content="space-between" submenu_items_padding_top="8px" submenu_items_padding_right="50px" submenu_items_padding_bottom="8px" submenu_items_padding_left="15px" submenu_border_radius_top_left="5px" submenu_border_radius_top_right="5px" submenu_border_radius_bottom_right="5px" 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Is my widowed mother’s 75% share in our co-owned home exempt from IHT if it’s below £1 Million?2024-09-09T10:14:45+01:00
1.90K viewsConveyancing
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Great information thank you! This is a really helpful summary. I’m thinking of contributing 25% towards the cost of a house for my widowed mum and holding a 25% share as a tenant in common, with my mum owning the remaining 75%, and she will live in the house as her primary residence. Is her share exempt from IHT on her passing if the value of the home is less than £1 million?

Team QLAW! Posted new comment
Team QLAW! commented

Brett’s question came from our ‘Joint Tenancy or Tenancy in Common’ blog post. Read HERE for more information on when you pay inheritance tax
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