If a surviving spouse dies within a short time, the estate does not suffer a second dose of IHT in so short a period.
it is called double taxation relief.
Well, actually what you are talking about is called quick succession relief, double taxation relief is an international taxation concept!
What I was trying to do was give a simple example to make people more aware of one of the inheritance tax pitfalls which catches out a lot of people. Same reason I didn't bother mentioning business property relief, agricultural property relief, domicile etc., etc..
But in any case surely it is not applicable to the inter-spouse transfer in my example, only to chargeable transfers on which IHT has already been paid?