Variation from one deceased’s Estate to another

Trusts Discussion
1

A died.
B was alive at the time of A’s death but did not benefit under the terms of A’s Will at the date of B’s death.
B has since died.
Is it possible to vary A’s Estate to B’s Estate, on the basis that B survived A?

In essence, I am asking, is it possible to vary from one deceased’s Estate to another?
For background, if this is possible, it will be advantageous from an IHT point of view.

2

It is possible for A’s estate to be redirected in favour of B’s estate. There is no requirement for a DoV to effect a redirection of A’s estate to a beneficiary of A’s estate.

Malcolm Finney