Deceased Client has left her estate remainder (including half the main residence held as Tenant in Common) to a Trust created on her death. Benificiaries listed in order are:- Husband. Adult Son, Adult Daughter. Letter of Wishes states that Husband should be allowed to live in Main Residence, secondly that any income from the Trust should be the Husbands and that he should be able to draw on Capital. Can the value of the Remainder transfeerd in to Trust be treated as Exempt from IHT?