IHT treatment of joint accounts

My husband and I have a joint savings account. Our understanding (from our solicitor) is that if one of us dies the joint account would automatically become wholly owned by the survivor, and that no part of the balance on the account would fall into the deceased's estate for IHT. Is this correct? Is the same true where a joint account is held by two individuals who are not spouses/in a civil partnership? For example, say I am named as a joint account holder on a bank account with my mother, the balance on which arises through income generated by my mother. If she passed away, does whatever is in the account become mine, with no element forming part of her estate for IHT? Would this remain the case if, say, my mother passed away whilst the proceeds from the sale of one of her assets, say a house, were in the joint bank account pending onward investment into an account in her sole name? My husband and I have a joint savings account. Our understanding (from our solicitor) is that if one of us dies the joint account would automatically become wholly owned by the survivor, and that no part of the balance on the account would fall into the deceased's estate for IHT. Is this correct? Is this also the case where a joint account is held by two individuals who are not spouses/in a civil partnership? For example, say I am named as a joint account holder on a bank account with my mother, the balance on which arises through income generated by my mother. If she passed away, does whatever is in the account become mine, with no element forming part of her estate for IHT? Would this remain the case if, say, my mother passed away whilst the proceeds from the sale of one of her assets, say a house, were in the joint bank account pending onward investment into an account in her sole name?

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