So it's National Insurance then

[IanD]

The answer is it depends on the trust and what its intended purpose was for.

Trusts can be set up legitimately, then settlors die of natural causes. HMRC wouldn't automatically assume the purpose of the trust was to avoid tax if the death of the settlor was not a predictable event at settlement.

Setting up a trust on your deathbed would see HMRC ignore the trust.

However for the purpose of this thread s102 Care Act 2014 is relevant, and places the cost burden on the life tenant of the trust.

Apropos of your final point, most trusts have provisions for either new beneficiaries or the termination of the trust and who are absolutely entitled to the assets.

The Trust route wasn't a suitable way forward in the case of my mother as her death was predictable (terminal cancer) and almost certainly would have been seen as evasion by HMRC. Our wills do have Trust provision though. Time to check them through regarding the wording of the Trust. The law may have changed since written and Trustees may have died/retired or, in the case of one former partner in the solicitor's practice, been done for property fraud!
It will be interesting to see how (if?) voluntary NICs are affected by the rise in NIC contributions.

[SLUDGE FACTORY]

You talk about Tories the way Tommy Robinson talks about islam.

It's very difficult to engage with people so politically partisan.

I think Tommy Robinson and Boris Johnson are two sides of the same coin

Boris has plenty of form for racist insults

[Elwood Blues]

I think Tommy Robinson and Boris Johnson are two sides of the same coin

Boris has plenty of form for racist insults

Boris has said many stupid things

But he is nothing like Robinson

[SLUDGE FACTORY]

Boris has said many stupid things

But he is nothing like Robinson

He's said many racist things

Just like Tommy Robinson

Just because he went to Eton and talks posh doesn't make his racist remarks any more forgivable

[life on mars]

I think Tommy Robinson and Boris Johnson are two sides of the same coin

Boris has plenty of form for racist insults

That's way off the mark ,Boris is a buffoon Robinson is evil

[ninian opinian]

Household bills will soar by more than £1,500 a year with families on the cusp of the biggest spending squeeze in nearly a decade, experts warn.

Take away £20 from the poorest put up NI. This country is fecked.