Settlements and the RNRB – A Refresher

Recorded on: 20/02/2020


To remind practitioners of the rules regarding the RNRB treatment of property which was already settled prior to the deceased’s death and property which is settled on his death


Practitioners will appreciate that not all settlements are equal for RNRB purposes – some are better than others


  • A review of s.8J IHTA 1984
  • Settlements which are ineffective for RNRB purposes
    • Discretionary trusts
    • Successive life interests
    • Contingent gifts to grandchildren
    • IPDI in favour of cohabitants
  • Even if initially ineffective for RNRB purposes, the settlement may still be useful
  • Settlements which are effective for RNRB purposes
    • Bare trusts
    • IPDI to spouse/civil partner with remainder to lineal descendants
    • Bereaved minor trusts
    • Aged 18 – 25


Non members:  £159.00

Members:  £115.00

Sole practitioner:  £80.00

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