PPR Relief - Declaration of Trust

Hi, Can I claim PPR relief in the below client case? Husband (H) and Wife (W) purchased a property on 16/05/1988. The fund was provided by their daughter (D) and son in law (S). Both parties entered into a Declaration of Trust, The freehold property was conveyed to H and W as trustees for the said D and S. Therefore H&W hold the property in trust for the said D&S and they agree to to transfer the said property to such person at the request and cost by D&S. H died and W continued to live in the property and now moved to care home. The property is still in the trust and D&S, as beneficial owners, sold the property. Can D&S claim PPR relief for the period H&W lived in the property? Can I apply Trustees Managerial and dispositive powers to claim PPR relief? Thanks

Hi Malathy, 
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum.
This forum is for general queries only and is intended to help you self-serve.
You are able to contact HMRC regarding the trust fund here:
​​​​​​ Trusts
Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry.
Thank you.