H&W wills contain the usual, albeit perhaps now obsolete(depending on your view!) NRB Discretionary Trust. H dies (just over 2 years ago) and his will is unadministered (as is so often the case). W now dies - she has, of course de facto treated everything as hers - though house is a tenancy-in-common. I say the first will remains relevant and the trust should be set up and administered. Clients have advice elsewhere which says as the trust was never set up the full TNRB will be available - so implying the NRB trust in the first will can be ignored. Who is right ?