After this person's death, the trustees could give the assets to his son, obtaining a similar outcome as the will but the transfer of assets with no legacy tax obligations. If the person who inherited all the assets leaves Great Britain, sells everything he has, and all the money gained is in a bank account in the new country he moves to, and in a year, he passes away, things change. As he only left the UK early that year, he is still a resident in the UK.