Readers’ forum: Does Hall case apply?

I was interested in the recent Taxation article on will drafting (tinyurl.com/5n72ad53) as I am dealing with a situation similar to the Hall case discussed in the article. I am advising on a situation where one sibling (out of four) was granted the ability to occupy a smallholding for life subject to keeping the property in good repair etc. This property was left via will in 1989. The four siblings each took an equal share upon the event of the sale of the property. I was asked to take on the case after the sale of property because the siblings eventually recognised that there might be a tax liability. I advised on the CGT liability but also pointed out that due to the surrender of the life interest there had also been a PET. This is likely to fail as the life tenant is in...