Gift in will of first deceased parent

[david66]

My father left 5k to a sibling in his will. He died about 6 months ago. A few months later his wife, my mother died, and we haven't got round to carrying out the original gift yet and are now preparing IHT documents for probate as both parents have now passed. I am not sure as to how to account for the gift in the IHT forms for my mother as the gift was in my father's will who predeceased her? All help gratefully accepted.

Thank you.

[maths]

If gift was made in father's will to a sibling then this is irrelevant with respect to father's wife.

[AGoodman]

Your mother's estate will include the property she was due to inherit from your father but this will just be included as a single value rather than itemised property. Assuming she was the only residuary beneficiary, that value will be the net value of father's estate after deduction of funeral costs, liabilities, legacies and any costs of administering his estate.