Passing assets

We advise on how to tax-efficiently pass assets to your family members. Recent work we have handled include:

• Passing of a landed estate to the eldest son of the disponer, and claiming agricultural relief, business relief and residence relief.
• Claiming business relief on the passing of a farm where the farmer test was failed.
• Creation of discretionary trust to avoid 25% tax charge.
• Passing €220k tax-free to the disponer’s brother.