CGT on bare trust for minors

My clients intend to donate their residence to their only daughter and her minor children in equal shares.
I have drafted bare trusts as receptacles for the minors’ shares, and the transfer will be made.
All three will be in residence. If they sell the property in say 8 years’ time while they are still minors, will there be a full PPR relief available or only for the adult trustee/beneficiary?
Balkrishna Patel
Stennett & Stennett

PPRR for all, but you will no doubt be advising on deprivation, IHT and the inadvisability in human terms

Simon Northcott