Unmarried couple with large IHT liability wanting an IPDI

An unmarried couple with no intention of marrying - the estate is around £2million. They each have unequal shares. They both want to include a life interest over their share of the estate with their children as the ultimate beneficiaries. I do not believe an IPDI would be tax efficient and was contemplating using a discretionary trust. Looking for any thoughts or suggestions on this one.

Lifetime gifts, insurance, a discretionary trust or get married.

An IPDI will not help as you say.

Simon Northcott

A civil partnership?