Disclaimers: Recent Case Law Issues

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.