Transferable nil rate band from first spouse

Trusts Discussion
1

I have valued an estate that is £675,000 approximately. The deceased’s husband died in 1998. I have checked the probate registry website but no Grant has been located. The executor doesn’t believe husband left a Will and doesn’t know the value of his estate at the time.

I am looking to claim first spouse’s nil rate band, as well as the deceased’s nil rate band and residence nil rate band as the estate falls to children and there is a property.

In 1998, my understanding is if someone died intestate leaving a spouse and issue, the surviving spouse receives the chattels, a statutory legacy of £125,000 and half the residue.

What I am unsure of is how I determine that first spouse’s nil rate band can be claimed and the uplift applied if I am unable to determine the value etc as he died so long ago.

Can anyone assist please?

2

Is it possible to identify from HMLR whether the family home was held in joint names? They may still hold TR1s etc. If so, and that was the bulk of H’s estate, you may be able to get more confident that the free estate was under the statutory legacy.