Effect of for IHT where BPR assets 'appropriated' to spouse

I am assisting in an estate administration in which the residuary estate is divided between spouse (exempt beneficiary), and non-exempt beneficiaries. The residuary estate contains shares in a foreign trading company. The shares will qualify for BPR.

The estate is of a size to mean that IHT will be payable in the event the shares are not appropriated to the non-exempt beneficiaries - so the plan was obviously to ensure that these relievable assets passed to the non-exempt individuals.

However, the PRs have pushed ahead in transferring the foreign shares to the spouse, without heeding this. This has managed to be achieved before the IHT400 filed, and the Grant obtained.

As a deliberate decision, it seems clear this amounts to a form of ‘appropriation.’

My question is however on the effect of this action, for IHT purposes.

Is the spouse deemed to have taken the shares at date of death, such that the availability of BPR will be wasted (due to overlap of the spouse exemption)? Or, is the spouse viewed as entitled only at date of death to a 60% share of the unadministered estate, with the later appropriation not altering this for IHT purposes?

Does the the fact that the 40% non-exempt residuary share could legitimately comprise the business property here mean that spouse exemption can be claimed on the full 60% value, in addition to BPR on the shares?

Any thoughts gratefully appreciated!

Thank you very much in advance.