Good opportunities for UK tax planning on death can be taken advantage of by the use of flexible structures in wills. It is better to put in place such a structure before death, although alternatively there may be scope to carry out efficient re-organisation after death.
When someone dies without having made a will, or an existing will is fiscally inefficient, the deceased’s family may, through a post death variation or disclaimer within two years, still take advantage of a number of tax planning opportunities which would otherwise have been lost through a restrictive will.
We have considerable expertise in all forms of post-death tax planning.
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