Husband passed away 1997.
Husband Swedish, married, lived, domiciled and died in the UK.
Was a joint owner of UK matrimonial home which passed, together with only other assets in the UK, being joint bank account to wife.
Husband had previous children in Sweden and had a Swedish Will leaving Swedish assets to Swedish children.
Wife’s estate is over £500k.
Will Wife’s estate be able to claim a full TNRB? IHT 402 refers to the value of the estate passing by the Will of the spouse who died first, rather than worldwide assets.