Death in active service

I’m dealing with an estate where the deceased’s husband died in 1944 as a result of active service in the WW2. I’m trying to establish whether it is possible to claim to transfer the late husband’s nil rate band using the killed in war exemption under s154 IHTA which I understand can have a retrospective effect to the days of Estate Duty when there was no spousal exemption. The issue is that the husband’s Will left a life policy worth £100 to his mother (a non-exempt beneficiary) and I’m unsure whether this uses up the NRB (which in 1944 was £100) so there is no unused NRB to transfer. If anyone has come across this I would be most grateful for your thoughts.

Paula Hopkins
Wilkins Solicitors

Hopefully this link will help.
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm43060
Estate duty exemption prior to 1952 only applied to the estates of “common sailors, soldiers to the rank of corporal (including lance-sergeants) and ordinary aircraftmen or women killed on the service of the Crown”.
So yes in principle you can claim, and I have done so successfully.
Tim Adams
Barlow Robbins

Tim Adams
Barlow Robbins LLP