We provide tax support to the creation of Wills which provide a mechanism to defer benefits being subject to Capital Acquisitions Tax on beneficiaries who disclaim their inheritance in part/whole and transfer the disclaimed portion into a form of Trust.

Broadly, such Wills then allow beneficiaries to decide to take their inheritance immediately on the death of the survivor of you (thereby crystallising their tax liability), or to elect that all or part of their inheritance should pass to another vehicle, usually a trust, which creates a deferral mechanism.

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