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- Will a surviving spouse have an interest in possession if she occupies a property in a nil rate band discretionary trust?
- Where a minor has received a gift under a deed of variation but does not want it, what can be done to revoke the deed, bypass it or otherwise give up the right to receive the gift?
- Where the executors did not assent the property to themselves as trustees and one has lost capacity, can the other rely on section 36(1) of the Trustee Act 1925 to appoint a replacement without requiring the consent of the Court of Protection?
- Does a specific legatee of property have to meet the costs associated with that property?
- Who bears the burden of IHT on a specific gift of property in the UK or outside the UK?
Succinct summary and comment so you gain a thorough understanding of the key implications of the Budget.