Wife 1 was married to Husband
Wife 1 died and left everything to Husband
Husband then remarried Wife 2
Husbands estate was £613k. Husband left £11k to Wife 2 (Spouse exempt) and balance to his children. NRB at Husbands death was £325k and executors claimed Wife 1’s TNRB - No IHT payable.
Wife 2 has now died.
Do readers concur that the £11k Husband left to Wife 2 cannot now be claimed as a percentage of Husbands TNRB and may be able to point me in the direction in the legislation Section 8a IHTA 1984?
Brethertons Solicitors LLP