Brother C died in 2024. His estate passed to sister A and brother D in equal shares under intestacy rules. Brother D died 18months later at which point Brother C’s estate administration had not started. Sister A is the sole residuary beneficiary of both estates. Brother D’s estate would be an excepted estate falling within the NRB of £325k if not for the fact that he stood to inherit 1/2 of Brother C’s estate. Can Sister A enter into a DOV of Brother C’s estate as the beneficially entitled Res Ben of both estates (she would vary Brother D’s share of the estate) so that Brother’s D estate does not inherit the half share from Brother C thereby ensuring there is no IHT liability in Brother D’s estate? Does Sister A have authority to do this? If not, then Quick Succession Relief willl be considered in Brother D’s estate.