figfairway Scholey

Does an inheritance, on which any IHT will already have been paid if applicable, count towards the beneficiary’s estate for their own IHT calculation? My living mother has a total estate in the region of £1m, and would currently not attract IHT if she died. She just found out that she is a beneficiary in the will of a family member and if that family member dies before my mother, that bequest will be added to my mother’s estate, taking it beyond the IHT threshold.