For information on nil rate band (NRB) discretionary trusts generally, see Commentary: General points on nil rate band discretionary will trusts: Encyclopaedia of Forms and Precedents (42(3)) [1]–[11], which explains that prior to the introduction of the transferable nil-rate band (TNRB) on 9 October 2007, it was standard to include an NRB discretionary trust in Wills for spouses and civil partners, so as to preserve the NRB for the estate of the first to die. This was because the remainder of the estate could pass to the surviving spouse or civil partner free of inheritance tax (IHT), due to the spouse exemption, whilst the amount of the NRB could pass to children or remoter issue if not required by the surviving spouse or civil partner. If it was required, then a debt or charge scheme was used, whereby the surviving spouse or civil partner borrowed the amount of the NRB trust during their