Hello-I am reviewing an IHT 400 realting to a late wife-she passed after the husband had passed.Her IHT400 includes the values of two Joint Life Assured Bonds.The lady was not the owner of the Bonds, her husband was the single owner, as advised by the Life Assurance company.The lives assured were the husband and the wife.Payable upon second death.The husband's Will did not specify these Bonds but left (after leaving marital home to wife as life tenant) the residue of Estate to wife.An IHT 400 was not prepared for husband on the basis ( I am told) that his Will was passing all of his estate to surviving spouse.The Life Assurance company consider that these Bonds are appropriate to husband's Estate.There is no indication that the ownership was assigned to the wife before wife passed.Both of the Estates' tax etc paperwork was prepared by family members as named Exors, without legal input.Does it seem correct that these particular Bonds should appear on the IHT400 for the wife? Comments would be welcomed.