Client wishes to be assured that their Executors can claim RNRB on their death if leaving to their half-sister and half-brother (twins). The client acted as Guardian/ Foster Parent on the death of both the twin's parents when twins were 13 for some years until they reached 18. The client initially looked after them at their house and subsequently at her own house.
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I would say yes based on IHTA 1984 s 8E (closely inherited) and s8K(5): "A person who is at any time fostered by a foster parent is to be treated, at that and all subsequent times, as if the person was the foster parent's child".
Subsection 10 provides the definition. The subsections between 5 and 10 may also be helpful.