My client has left their main residence to their children through a discretionary trust in their will. If a deed of variation is done within 2 years of the date of death would the residence nil rate band still be available?
![](https://www.morrell-middleton.co.uk/wp-content/uploads/2020/01/adobestock_49222902-1720x310-1.jpeg)
My client has left their main residence to their children through a discretionary trust in their will. If a deed of variation is done within 2 years of the date of death would the residence nil rate band still be available?