My mother died recently and left all her estate to my dad (with whom I am a close and warm relationship, no problems!) Under Scottish law I have a legal right to a third of her movable estate and could really do with the money. However I am concerned about the IHT implications of exercising this right. As I understand it, the threshold doubles if the entire estate is left to the surviving spouse after the first death. As the estate is likely to be over the single threshold I don't want to jeopardise this doubling by exercising my right. My dad said he would just give me the money but I believe this would have IHT implications too. Any ideas?