Married couple, the husband died intestate in 2006.Due to the NRB rules at the time not allowing transfer the surviving spouse was advised to complete a DoV and set up a Discretionary Trust which put a charge on the property of 50% of the NRB at the time. (£137,500). The trust was subsequently dismantled in 2017 and the property was sold without a charge in 2018. I assume that the original DoV will still apply because of the 2 year rule and the 50% NRB will still be deemed to have been used and that the NRB for the second spouse (who has now passed) will be £325,000+£162,500=£487,500? Could someone kindly confirm for me please?