Andy Morris

Hi I'm filling in the IHT forms at the moment in relation to a gift of land that I received jointly from both of my parents. The land was gifted just over 3 years ago (so we're in the 3-4 year bracket for taper relief) My mother died recently, but my father is still alive. I have two questions..... 1. As there is still one parent still alive, if they survive for the 7 year period after the date of gift does that mean that no IHT is payable now? 2. Is some IHT is payable now, how do you work out how much of the gift was given by each parent. In this particular case, my father was the only earner in the family. Does this mean that the gift is / isn't assumed to be 50/50 from each parent?