Couples who own their home.
Couples who have children from a different relationship – this is very common and a pitfall that most people are unaware of.
If husband has a son from a previous marriage and wife has a daughter from previous. They have usual simple Wills in place. Mrs dies and everything they own together now passes to the husband. Husband falls out with the step-daughter or re-marries and he changes his Will to now leave everything to his son, completely disinheriting his step-daughter (this is called sideways disinheritance in law)
The benefit of a PPT trust is that the survivor can continue to live in the house until they die, but at least half the value of the estate is preserved for the children to inherit.
This is useful in case circumstances arise after one partner’s death, where their partner remarries, goes bankrupt, or there is a possibility of them incurring care costs.