hi i was given a cash gift in feb this year by my father and he passed away in may this year?

Write him a back dated receipt for the Air Guitar he purchased from you last Feb.

Important bits are:

If your Dads estate was worth more than the Inheritance Tax threshold - £325,000 for the 2012-13 tax year

Annual exemption

You can give away gifts worth up to £3,000 in total in each tax year and these gifts will be exempt from Inheritance Tax when you die. You can carry forward any unused part of the £3,000 exemption to the following year, but if you don't use it in that year, the carried-over exemption expires.

more in the link...

It depends just how much it was. If it is just a few hundred pounds then the answer is no. If it is a few thousand pound, then the answer is yes. Best to have a word with the acting solicitor for the will and he will clarify this rather important point.

I think the time limit on such cash gifts is 7 years.

Sorry for your loss.

who's name is the money in?