Inheritance tax and stamp duty

Hi, My parents are non-UK residents and own jointly two properties in the UK, which they let (i.e. the properties are not their main residence). One property they own directly and another property they own through a company of which they are shareholders in equal shares. The company does not own anything else apart from that one property and does not engaged in any other business. Each property is worth £350k, so that together their market value is £700k. They have no other assets in the UK. Is inheritance payable on the value of the property held by the company? If they both die either together or one after the other, will their inheritance tax free allowance be £325k or £650k? On a separate note, are people who have arrived in the UK under the Homes for Ukraine scheme or Ukraine Family Scheme eligible to purchase their first property on the same stamp duty basis as first time buyers who are UK residents/nationals? They have all the other rights that UK residents/nationals have. Thanks!

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