I’m preparing a Will for a lady who has been married three times. Her first marriage ended with divorce (so I’m relatively sure her first husband will have left her nothing in his Will). Her second marriage ended with her husband’s death. Her third husband left her a life interest in the whole of his estate.
On her death she will have her own NRB and that of her third husband. I want to find a way to use the NRB of her second husband as well, if I can. I’m sure we professionals have considered this in the past, but I can’t work out how to do it. Any suggestions?