Banking transferable RNRB

I am working on draft Wills for a married couple. W’s first husband died several years ago, leaving his whole estate to W. W’s estate therefore can benefit from a TNRB as well as a Transferable RNRB.

We are considering how best to bank these transferable allowances, and in particular the Transferable RNRB, should W die before her “new” husband. Specifically, do forum members consider that it would be possible for W’s will to leave a legacy (and this will either be to a Disc Trust with appointment within 2 years or an outright bequest to children) of the transferable RNRB brought forward from her late husband’s estate, but not of her own RNRB, so that when H2 died in due course his Executors could make a claim for his own RNRB plus W’s unused RNRB?

My concern is that W’s Will cannot contain a stand-alone legacy of a transferable allowance. The Will would need to contain a bequest of both W and H1’s RNRBs.

I would be grateful for any guidance any forum members could provide.

Lindsay Bryce MacKay
Gillespie Macandrew LLP