Appropriation of unadministered assets between estates

Suppose a wife passes away. Her estate is never fully administered and 2 ISAs remain. Her husband is the executor and sole beneficiary. Subsequently, her husband passes away. Husband’s executor (his attorney) has been issued a Grant in both estates. However, the ISAs are now outside of the ISA period, meaning their tax reliefs have lapsed. There are charitable beneficiaries in husband’s estate. Is it possible to appropriate the ISAs from wife’s estate directly to the beneficiaries of husband’s estate? I would be very grateful for any advice on this question.