Married couple, not UK resident, non-domiciled, no UK assets
Husband dies
Since the adult children are all living in the UK, widow comes to stay and decides to buy a property
When widow dies, even if she is still non-domiciled, there is a potential IHT charge on her home after the nil rate band and maybe the residence nil rate band depending on how often she stays in it/if she lets it out/who she leaves it to.
However - can she also have her late husband's nil rate band? Or does he not get one because he never had an estate which was chargeable to UK tax?
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