Background:
Husband died having sold his main residence during his lifetime. He did not purchase a replacement property.
His estate passed on IPDI trust to wife (direct descendants thereafter), so no IHT was payable.
Wife owns a property in which she lives. Her estate will pass to her direct descendants on her death and her RNRB will be available.
Question:
When wife dies, can her executors claim any TRNRB/downsizing relief from her late husband’s estate?