My client lives with her disabled child and is his full time carer. She wants to transfer 50% of her property to him for IHT planning. If she transfers the whole 50% into a Disabled Persons Trust, it will be a PET but it will increase the value of his estate so when he dies, there will be IHT to pay. Is she able to do a combination of 25% into a DPT and 25% into a discretionary trust and grant him a right to occupy? The combination would keep the DPT and DT individually under £325,000. Or would the Discretionary Trust not work as she still lives there, even though she has retained her 50%?