CGT on private residence owned by discretionary trust?

[questors]

Situation as follows:

Family home was put into a discretionary trust by Jane Doe some years ago (actually 90% of it - the remaining 10% stayed with Jane Doe, who lived in it as her only private residence).

Jane has now died, and I understand that there may be a CGT liability on the 90% owned by the trust.

But doesn't S225 CGTA 1992 provide the required exemption, on the basis that the trustees allowed Jane to live there rent-free?

[AGoodman]

Quite possibly yes provided she was a beneficiary of the trust and the terms of the trust permit the trustees to allow her to reside there.

I assume this is a gain as a result of a sale following the death. The death itself would not trigger a disposal.