H & W have estates worth in excess of £1m each. Included within each estate are some relievable assets. W dies before introduction of the RNRB (but after 2015) leaving relievable assets to son remainder to husband (including her property interest). Her estate is nil for IHT purposes.
H dies after intro of RNRB by which time his estate is worth circa £1.5m.
Do forum members agree that H’s estate benefits from his own NRB, that of his wife and also their combined RNRB?
Brewer Harding & Rowe