Aunt died in early 1991. Aunt's husband died last week. When aunt died everything was inherited by husband, aunt had no will. I am executor and joint main beneficiary of the husband's will. Am I correct in thinking that I can transfer aunt's unused nil rate band over to her husband? So husband's nil rate band will be £325,000 plus 100% of her nil rate band. What I need to clarify is, is that 100% of the nil rate band in 1991 or is it 100% of today's nil rate band which is £325,00 thus giving husband a total nil rate band of £650,000?
Many thanks.
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