Residential Nil Rate Band

I think I know the answer to this, but would appreciate confirmation.

I am dealing with an estate whereby the deceased’s husband died first and left his wife a life interest in the property. Under the terms of a DoV prepared for his estate, she has the property for her life and, thereafter, to the step-son (not the deceased’s son, but her late husband’s son).

The step-son died first, so the property will now pass to his estate/beneficiaries.

If the step-son was still alive, the estate would benefit from the deceased’s husband’s Residential Nil Rate Band. However, as it now passes to his estate, am I right to say the RNRB does not apply?

Martyn Dixon
Harold Bell & Co

issue of the step child would qualify-s8K(3) ihta

Simon Northcott