Advice to change to Tenants in Common wasn't done.

[Windymiller]

An update to all this (if anyone's still interested!)
Our solicitor (my uncle and mine - although I've just taken Power Reserved as it's impossible for me to get to their office over 50 miles away) has sent a provisional IHT return to HMRC assuming my father owned all his main residence - as she has had no reply from his late sister's solicitor as to whether the Severence of Joint Tenants was signed.

Fair enough, and luckily the over £300k IHT (total estate came to 1.4 million) can just be paid from my dad's bank account and NSandI funds. My uncle is of a mind for us to pay the three grandchildren (of my dad's late sister) their half share of the main residence when all the probate is done (it looks like that could be about half of £560k).

I'm thinking it would be fair to take some of the IHT cost from their (the 3 grandchildren's) share? Any ideas how much? It would be informal, so I wouldn't want to set myself up for any come back in future.

[Pezza54]

I don't think it would be fair. If I have understood your confusing posts right, their grandmother's estate paid IHT on her 50% share of the property and may have paid too much tax if RNRB was not claimed.
Why should their inheritance be subject to IHT again. IHT should be taken from the residuary

[Windymiller]

Thanks Pezza54 - apologies for the confusion. Yes, why should they pay extra. If only the Severence had been signed - that's life.
You've been patient - thanks again.

[Windymiller]

Here's a summary of everything to try and make it less confusing.

My father and his sister owned a house as Joint Tenants.
She died 2019 - her will said my dad could continue living in the house. When he moved/died her half would pass to her son (he died, so now her grandchildren).
She was advised the Joint Tenancy needed to be severed (they would then be Tenants in Common). The Severence wasn't signed (as far as is known). [Take a breather!]

My father as her executor should have Severed the Joint Tenancy (he had up to 2 years after her death?) - he didn't.
If my uncle and myself were to keep the grandchildren's half share, they would probably have a good legal case to claim it.
We will pay them their share after probate.

Simple!