This is a variation on the CGT question for Advancement to Life Tenant absolutely
Husband and Wife only had one property. The matrimonial home held as tenants in common in equal shares. Wife died. Her will settled her half share on husband for life. Remainder to son absolutely.
A few days after wife’s death husband entered long term residential care. While he was in care the value of the house increased. It was sold 32 months after he went into care resulting in a substantial gain. The proceeds were to be used to fund his care. Sadly husband died a couple of days after the sale.
I believe his final period of ownership is extended by 36 months because he was in long term care. The trustees of deceased’s wife’s share have an equivalent relief because he was entitled to occupy under the interest in possession trust under wife’s will.
My question is whether this relief has to be claimed both by husband’s PRs for his estate and separately by the wife’s trustees for the trust or is it automatic?