The situation is this:
1 Some years ago, Jane put a 85% share of her house into a family discretionary trust, retaining the other 15% herself.
2 Jane died recently, but has always lives in the house, rent-free, as her only private residence.
3 Because of the gifts with reservation legislation, the house forms part of her estate for IHT.
Logic suggests that RNRB should be available because to all intents and purposes it was her private residence, but law and logic often differ!
Any thoughts, please?