If a minor inherits a legacy in Belgium from their grandfather and the parent recovers or receives that legacy on behalf of the minor, who is the settlor for IHT purposes? I note that there is an added complication in that the parent has a right under her father’s marriage contract to take the legacy for herself or give it to her children, and she will be electing for it to go to her children. The parent will be exercising her right to recover or receive the asset on behalf of her children under s.3(3) Children Act.