Desmond died on 18 July 2017, having made no transfers in the previous seven years. He left his entire estate to his wife Emily, including the family home valued at £420,000. Emily died on 9 May 2018 , having made no transfers in the previous seven years . She left her entire estate to her daughter, including the family home valued at £430,000. Calculate the total nil -rate band available in relation to Emily's estate , assuming that neither her estate nor her husband's had a value in excess of £2 million.