IHT - whether a gifted house should be included in the donor's or donee's estate

I am a widow with my son as my only child. Last year I bought a house in my son's name. Both my son and I are living in the house. Recently I realise that if I continue to live in the house, the house cannot be taken as a gift to my son. (It's just like I still own the house.) The 7 years rule hence cannot apply. Even after 7 years, the house will be included in my estate when I die. What if my son dies before me? As the house is in my son's name, will the house be included in his estate instead?

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.