Related settlements?

[Bill2]

Dear Group

Would the following settlements be related for 10 year charge to IHT a hypothetical question
A Will leaves the nil rate band to a discretionary will trust, the residue of the estate passes to a discretionary trust already in exsistance.

thanks
iain

[Lee Young]

They will not be related as the discretionary trust already in existence was started when the initial sum was added, whereas the start date of the will trust is the date of death.