We are acting in a matter where:
A couple made Wills in 2012 incorporating a residuary gift - asset protection trust fund. In each Will the income of the trust fund was to be paid to the surviving spouse during their lifetime.
The wife died in 2017. The Estate was left unadministered and all of the wife’s assets passed to the husband.
The husband died in April 2020. Can the husband’s estate claim to transfer the unused nil rate band?
Thank you in advance for your advice.