Inheritance Tax on inheritance from grandparent if put through a parent's bank account?

My deceased father left an inheritance to my 13-year old son (his grandson) directly, 'absolutely' and free of tax in his Will. IHT was covered by my father's allowances. My mother, as the executor of the Will, has given me a cheque for my son's inheritance in my name. My mother is 92 years old and I don't want to bother her for a replacement cheque in my son's name if I don't have to. My son's Child Saver account won't accept the cheque in my name. The bank has told me I can pay the cheque into my account and immediately transfer the money electronically to my son's Child Saver account without the money being classed as a gift from me (his parent) and therefore subject to IHT. Is this correct?

Hi,

Please contact the Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.