Creating a trust is largely dependant on your individual circumstances. Trusts have been used for generations to protect vulnerable beneficiaries or the assets of your estate. The trustees which you appoint within your Will are responsible for managing the trust or property until it is inherited by your beneficiaries. Most recently trusts have been used as tax-planning tools, and although there have been some recent changes in Inheritance Tax Legislation, such discretionary trusts are considered by most experts as worth including in Wills for married couples.