Inheritance Tax Allowance

Dear Sirs, I would like to seek your advice regarding the inheritance tax allowance for the son under the following scenarios: Situation: There is a family for a coupon and the son. The house is owned by husband ONLY (i.e. no registered name for the wife). The couple has already set up wills that if either party passes away, 100% of his/her estate will be transferred to another party. If both pass away, then the estate will be transferred to the son. Scenario 1: If the husband passes away first, 100% of his estate including the house will be transferred to his wife and no inheritance tax will be applied. However, if the wife passes away later, then 100% of her estate will be transferred to her son. The question is how much inheritance allowance for the son in this scenario? Scenario 2: If the wife passes away first, 100% of her estate (the house is NOT under her name) will be transferred to husband and no inheritance tax will be applied. However, if the husband passes away later, then 100% of his estate will be transferred to his son. The question is how much inheritance allowance for the son in this scenario? Thanks.

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