Joint ownership discounts

We have a client who is pushing to get HMRC to give a co-ownership discount because the property was owned 50/50 with half being owned by the deceased and half being owned by a trust in which the deceased had a life interest. Has anyone had any success in claiming a co-ownership discount in those circumstances?

Thank you

Mihiri Gajraj
Trethowans LLP


This link to the IHT Manual might be helpful:


Neil Groom
Mills & Reeve