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A question in Kaplan practice kit question 202 #2 asked what was the available nil rate bad for Lulu’s husband. She died first and her estate did not include a main residence, however in the answer upon her husbands death included a nil rate band for her of 175000 together with his 175000 to include in the calculation of his estate upon his death. His estate included a main residence.
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You need to look back at your study notes – Lulu did not use any residence nil rate band and therefore the full unused nil rate band transfers to the husband. It is irrelevant that Lulu did not have a main residence – the point is that she had used no residence nil rate band as a result of this and therefore it becomes available on the husband’s death
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