Using a discretionary will trust is one key way of avoiding the issue of inheritance tax on a sound legal basis.

Using the trust is also a key way of ensuring that surviving spouses can take full control of assets in the event of a death.

With the tax potentially taking 40 per cent of any inheritance, the use of such trusts has become an increasingly popular move.

Experts say that the wills and trusts necessary can be readily prepared to avoid paying tax on the "nil rate allowance" value of £263,000.

By using a trust it is possible to ensure that the surviving partner becomes a "trustee", meaning they can determine how the funds are ultimately handed on to children without the burden of taxation.