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Hi. My name is*****'m looking at your question now and will post my answer or ask for more information here in a short while.
Assuming the deceased husband's estate did not use all his nil-rate band 12 years agao, the unsued percentage (as applied to today's nil rate band of £325,000) can be used by the wife's executors against her estate when she dies. This has to be claimed on Form IHT402.
There is more information on transferring a nil-rate IHT band here.
I hope this helps but let me know if you have any further questions.
Look at the note under "When to use this form" on IHT402 which I gave you a link to in my previous post. It applies to cases where the second death occured on or after 9 October 2007.
Here is further proof:
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