One aspect of the 2006 IHT changes was to encourage the vesting and
satisfaction of entitlements at age 18.
Other than this, an the general rule that you cannot defer satisfaction
of a fully vested entitlement (applying Saunders v. Vautier) beyond the
date of vesting, I am not aware of any prohibition on deferring an
inheritance until, say, age 30 or even age 50.
The essential factor is that the entitlement cannot vest before the
specified age. Clearly something will need to be done with the income -
whether IIPs are created, or it is to be accumulated subject to a
discretion to distribute - will be a matter for discussion with the