Deemed Disposal and CGT

H died in 1997 leaving a right of occupation to W for as long as she wishes (QIPP), remainder to children. W left property in 2018 and removed all belonings with no intention of returning, since then property has been rented and income distributed between beneficairies.
Am I correct in that when W left beneficiares become absolutley entitled and this was a deemed disposal by trustees, but trustees could cliaim PRR because of the wifes occupation, Since then the property has been rented out and income split between the beneficiaries, so on subsequent sale by Trustees as bare trustees the beneficaires annual exemptions can be used, and for the cherry on top as legal ownership remains in trustees name trust should be registered on TRS.

Is my understanding correct?

I would want to be sure that the trustees are within the time limit to make a claim for PPR under s.225(1). They may well be out of time if the deemed disposal was in 2018.
Other than that, yes (including the TRS)