I haven’t posted on here before but will be grateful for any guidance you can give please re the following. We have an estate where the Will left the residuary estate to pay the income to spouse for lifetime but with power for the trustees at any time during the 125 year trust period by deeds revocable or irrevocable to" appoint all or any part or parts of the income or capital of my Residuary Estate in favour or for the benefit of all or any one or more of my said husband my said children and their remoter issue who are alive at the start of or born during the perpetuity period and with and subject to such powers (including dispositive and administrative ones exercisable by my Trustees or any other person) and other provisions as my Trustees may think fit and or". Testator died 2023 and spouse died 14 months later. No powers of revocation were used before spouse died. My question is, is this treated as an IPDI until spouse’s death and then an RPT thereafter? If so am I correct that exit charges etc will be calculated by reference to the date of death when trust arose on testator’s death rather than the date the RPT arose, ie on date of spouse’s death? Any guidance would be very much appreciated