Most assets from an estate are left in cash and distributed amongst the beneficiaries. Money not protected also forms part of the estate. If, at the time, any of the beneficiaries are going through divorce or bankruptcy, then these assets may be lost.
Also, the assets they receive through part of the inheritance form part of their own estate and will be assessed, as part of their own estate, for inheritance tax. This is know as cascading inheritance tax liability.
By leaving assets in a Discretionary Will Trust, beneficiaries can decide how and when to use the assets. This will prevent inheritance being lost through divorce settlement, bankruptcy and unnecessary inheritance tax. Beneficiaries have full access at any time to the full assets.