As the law has changed with regard to the Inheritance Tax position for married couples and civil partners, it is generally un-necessary to have Nil Rate Band Discretionary Trusts now. There are still limited circumstances where they may still be used but our advice would incline towards mirror Wills.

There are other types of discretionary trusts which are generally useful for example, for business owners, or to protect monies being released to children, or to protect monies for disabled beneficiaries. If any of these issues are appropriate to you, we will discuss this type of Will with you.