Wills written to include a discretionary trust residue that will protect beneficiaries should they have difficulty in managing financial affairs. Commonly through dependency on drink or drugs, gambling addiction or spendthrift. Allows the testator to provide for a person in a safe and controlled fashion with capital and income advanced by the Trustees as they see fit. Where a person is disabled and complies with S89 IHTA 1984 a disabled/ vulnerable people’s trust should be used particularly where the estate exceeds the nil rate band, which benefits from preferential tax treatment. With both trusts the testators should underpin this with a letter of wishes detailing their intentions of how they wish the trusts to be run.