For inheritance tax (IHT) purposes, a person who is under the age of 18 and at least one of whose parents has died (section 71C, Inheritance Act 1984 (IHTA 1984)). "Parent" for these purposes includes a step-parent, and someone who has parental responsibility for the minor under the Children Act 1989 (section 71H, IHTA 1984).

Trusts for bereaved minors have beneficial IHT treatment (see Practice note, Taxation of UK trusts: overview: Trusts for bereaved minors).

A bereaved minor is also a vulnerable person for income tax and capital gains tax purposes (see Practice note, Taxation of UK trusts: overview: How income tax and CGT apply to trusts for vulnerable persons).