I recall there is some issue where an IPDI is followed by anything other than an absolute entitlement on the life tenant’s death, regarding the RNRB.
For example, if W owns the matrimonial home and leaves it on an IPDI for H for his life and then to pay the income to their only son S for his life, is there a residence nil rate band available on the later death of H?
Can anyone clarify what the issue is &/or set my mind at rest if there isn’t one?