Hello IHT Forum
On the death of the second parent (married couple), if none of the NRB of the first parent to pass was used,
eg spousal exemption.
Would on the death of the second parent.
Could 2 Separate NRB's be available for a Trust or 2 separate Discretionary Trusts?
Would want to make use of the full NRB of both deceased for ten yearly IHT charges.
If 2 NRB would not be available then it may be advisable to create trust on the first death.
Regards
Andrew
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