So it's National Insurance then

[Re-sign Carl Dale]

What about interest in possession or GROB for the surviving spouse?

Now we’re taking!!

Depending on the objectives and estate size, I would either use a Life Interest Trust or a Discretionary Trust / IIP (to still allow any residence Nil Rate Band to be claimed).

For the Life Interest route there’s no GROB as it’s all deemed to be in the estate of the surviving partner - and it’s effectively ignored for IHT on first death.

For a Discretionary Trust, as there’s no absolute entitlement then there’s no Gift With Reservation implications anyway.