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The ‘unity of seisin’ rule dictates that easements and profits cannot exist where the dominant and servient land are in common ownership and occupation. Therefore, if the land was in the common ownership and occupation of A, the easements and profits would be extinguished and all acts carried out on the land are referable to A’s ownership of the land and not to the former right that he had as an easement.
Therefore, it follows that if A (or A and C) transfer(s) the beneficial ownership of the residential parcel of land to B under a lifetime trust and B is in occupation, then A will not be in occupation of both parcels and the easements and profits will continue to exist, as there is no unity of seisin.
However, note the discussion in Commentary: Effect of unity of ownership: Halsbury's Laws of England  that
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