Dear Sirs,
My mothers partner has recently passed away and we are now looking for an answer to a rather complicated question, we hope you can help.

2005 My mother owned a house in England.
2006 My mother met a chap and although they never married, became common-law man and wife with mum legally adopting his name.
2007 My mother sold her house in England and bought another one in England in her new name but only in her name.
2008 My mother and her partner moved to Spain and rented accommodation.
2009 My mother sold her house in England.
2009 My mother brought all of the proceeds of her house sale to Spain and bought a house here but in both names thinking of her partner`s security if she passed away prior to him.
2009 They both made wills in which the solicitor has quoted them as being husband and wife. In those wills they each bequeathed everything, firstly to each other, then to mums three children on the death of the remaining survivor.
Aug 2010 My mother`s partner has now passed away

Can you please advise us of my mothers position regarding inheritance tax as she has no savings and is sick with worry she might have to sell her home

If it helps, the escatura value (aug 2009) was 87000 euro`s but she actually paid 97500 euro`s + tax.

Thanking you in anticipation