Form problem

To avoid possible care home fees elderly mother settled the family home on trust in 2003. She and her adult son are entitled to occupy it under the terms of a trust deed. Mother has recently died.

Obviously there is a gift with reservation of benefit to be taken into account in determining the inheritance tax position at the date of death (on the basis of market value at date of death not at transfer). For capital gains tax purposes the house passed to trustees on the creation of settlement and their disposal of it (to the son following mother's death) is a chargeable event for capital gains tax purposes.

But where during the period of trustees' ownership the house has been the main residence of the person(s) entitled to occupy under the trust only or main residence relief can be claimed so...