Inheritance tax, house and savings?

[Jim Rogers]

My mother has terminal cancer.
She has 4 children including me.
She has told me that she is going to leave the house that she and my brother currently live in to that brother as he has cared for her for the past 7 years,
She will distribute the rest of her savings to us equally.
I'm not entirely sure how much savings there are (it could be sunstantial)
Question is, does the £325,000 income tax threshold apply to the savings each of the 4 children receive or is it on the combined estate?
Will my brother who will inherit the house be better off from an inheritance tax point of view than me?
Thanks for any replies.

[echat11]

https://www.gov.uk/inheritance-tax

[des8]

The Inheritance tax threshold of £325,000 is applicable to the value of the total assets of the estate.
That figure may be increased to £500,000 if the house is left to one of her children.

The IHT having been paid, and all expenses deducted, the balance of the estate should be distributed according to the directions in the will.

[Jim Rogers]

If my mother was to buy me, for instance, a new car as a Christmas present would that be subject to inheritance tax when she dies?

[des8]

Gifts upto a total value £3000 pa are exempt
https://www.gov.uk/inheritance-tax/gifts