Applying the Inheritance Tax provisions (IHTM15012) to joint accounts can be particularly difficult. In practice:

You should normally regard each account holder as beneficially entitled (IHTM15011) to the proportion of the account which is attributable to their contributions. So – if the deceased provided the whole of the money, the whole of the account at death should be included in the IHT400 (IHTM10021)

When calculating this proportion you should assume that any money withdrawn by each person should be set as far as possible against their own contributions, despite, the rule in Clayton's Case [1816] 1 Mer 572

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