Different settlors, several NRBs ?

[tax_schmax]

If you have 10 trusts, you'd have 10 nil rate bands. How big do you think your estate might be? You could always create new ones later.

I'm advising many trusts. Use as many as you think makes sense. Assuming you get to the 10 year periodic charge and tax is due, having more trusts available will reduce this tax bill.

You can put whatever you want into trust. Typically one would arrange a number of pilot settlements, ready to receive assets at some point in the future. To decide on what goes in them now implies that your plans will all come to fruition and no sidewinds or hiccups occur. Keeping your options open is all I am suggesting.

[cliffordpope]

Many thanks.