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The trust bought her share of the property from her. She could have gifted it, and in 7 years this gift would have been outside of her estate for IHT. Not sure why you'd sell your own property to your child's trust, other than to extract money from the trust tax free. GROB and IT rules don't usually apply if the trust is set up for a person with special needs so she could have maintained an interest in it post sale, its odd that GROB rules apply here.
The more you look into it, the more it seems like tax avoidance rather than some munificent action of a parent looking after her child. We're not privy to the full facts but its very fishy.
Has anyone seen or heard from Ninian Opinion?