Does quick succession relief apply in instances where the transferee dies before the first transfer is made?

I am calculating the IHT on a bereaved minor trust. I know that there are no exit charges on inheriting at 18. But if the testators estate is in excess of the NRB ( 1mill) and is settling her entire estate into a bereaved minor trust, is her estate liable to iht on her death? She has terminal cancer and has two months to live and has a minor child aged 13.

How do I avoid or reclaim tax?

What savings are excluded if deceased was domiciled in the Isle of Man?

Does Inheritance Tax apply on government issued gilts?

What are the different excluded assets?

What are “excluded assets”?

Does How long the deceased lived abroad affect Inheritance Tax?

What happens when someone living outside the UK dies?

Is it possible to opt out of paying the reduced rate?