In the case of a Testator who has recently died (ie before new rules on 6/4/26) with a Will that provides for a discretionary trust of BPR assets - will S144 IHTA apply in the usual way, allowing BPR assets within the trust to be appointed out to Beneficiaries (adult children) without IHT exit charges?
There is nothing in FA 2026 to alter the operation of s.144. Nor is there any change to CGT hold-over relief if s.62 TCGA is of no assistance.
Jack Harper