John died in 2016. In his will, he left his business to his wife, Mary, for her life and, on her death, to John's niece, Anne. Anne has worked full time in the business since 2010.
Mary died in 2020 and Anne inherited the business. Anne qualifies for Favourite Niece Relief because she worked in the business for five years before John's death. Anne does not need to have worked for Mary.