Will trust

My client’s husband died in April 2010. Under the terms of his will his half share of the matrimonial home (probate value of 50%: £160 000) passed into a discretionary trust.

The trust holds nothing else and I have been considering distributing the half share to the widow before April 2012 to simplify matters. Now the widow has found a new partner and proposes to get married and move and the old house will be rented out.

It will definitely make life easier to get rid of the trust before it starts to receive any income which would be taxable in the first instance at the top rate of tax.

Setting aside any concerns about the final destination of the assets when my client dies are there any other reasons to keep the trust? I believe that the...