Probably both included discretionary nil rate band trusts with any residue going to the surviving spouse; Mrs Phizackerley's certainly did. (newlawjournal.co.uk)
Moore Blatch warns, however, that hundreds of thousands of wills may need reviewing as they will include historic IHT management measures including the use of Nil Rate Band Discretionary trusts in their wills. (lawyer-monthly.com)
This is something to bear in mind when revisiting the wills of living couples, especially those who have discretionary nil rate band trusts in their existing wills. (newlawjournal.co.uk)