Readers' forum : Trust start date

My client died in 2012 and his will included a nil-rate band discretionary trust clause. There was an agreement with the widow to add property to the value of her own nil-rate band to the trust and her assets were appointed to it in September 2014.

My question concerns what happens to the ten-year charges in due course. The solicitors are working on the basis that the trust starts when the assets are appointed from the estate to the trust. But surely if the trust is within the provisions of the will it is created on the testator’s death. And I am assuming that this would be irrespective of when the trust receives the assets. Am I correct?

My final question is whether the addition by the widow takes the same start date for inheritance tax purposes or is that treated as a separate trust in this...