RDJ Tax Partner and Head of Private Client Services, Eoin Tobin examines the legal and tax effects of disclaimers in the context of the recent High Court decision of Twomey J in Kieran Egan and Michael Egan Junior v Helen Egan and Alan Egan [2023] which considered whether it was possible to disclaim in favour of a third party.
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This article first appeared in Irish Tax Review Issue 3 (2023) © Irish Tax Institute.