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Simples! It was almost certainly not a bare trust but if it was it would still be a trust for a minor child caught by para 12 Sch 4ZA FA 2003. It is impossible to convey the legal title to a minor but this does not apply to the transfer of the equitable interest and, if you exclude s31 TA 1925, that is the nearest you can get to an outright gift of land to a minor. But that‘s caught too!

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