bereaved minor

bereaved minor
England, Wales
For inheritance tax purposes (specifically, section 71A of the Inheritance Tax Act 1984), a person who is under the age of 18, and at least one of whose parents has died. "Parent" for these purposes includes a step-parent, and someone who has parental responsibility for the minor under the Children Act 1989.
Trusts for bereaved minors (trust for bereaved minors) have beneficial treatment for inheritance tax.
A bereaved minor is also a "relevant minor" for the purposes of a vulnerable person election.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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