Just wondering if anyone else is having problems with the CTO, particularly regarding Estates where there are Life Interest Trusts to be taken into account as a component of the chargeable Estate. One issue I am having at present is where the Deceased died, life tenant of spouses L/Int Trust. Trust Assets were 1/2 share of property plus a loan made to the Deceased during his lifetime to help financially. CTO will accept that the IHT100 contained the declaration of the 1/2 property and the loan outstanding are the assets of the Settled component (so the Trust beneficiaries have additional assets and additional IHT) but will not accept that the Free Estate is subject to a lesser share of the IHT because of the sum due to the Trustees. The other issue is, again, Free Estate and Life Interest Trust - submitted a Loss on Sale of Shares claim on Free Estate, the CTO deducted the value of the claim but… added it to the Life Interest Trust value?