A legacy left to a child totalling £250,000, the child subsequently marries and later on divorces. The legacy could be successfully challenged as part of a 50% divorce settlement resulting in a loss to your legacy of £125,000.
As you can see social risks can pose even more of a threat then the traditional tax issues and hence the increase in interest in such planning. Through the use of a Stratford Collins Family trust structure the example would have resulted in the legacy potentially reverting back into the family trust intact as illustrated below, with the £250,000 available for payment to the son after the divorce was finalised.