Some of the best opportunities for tax mitigation arise through the proper structuring of a deceased person's assets.

A strategically-drafted will provides the potential for substantial tax savings without undue complication. The impact of the tax rules which prevent passing assets on without charges to inheritance and capital gains tax may be ameliorated by a properly considered will.

Where a will has not been executed prior to death, or an existing will is inefficient from a tax perspective, the deceased’s family may, through a post death variation or disclaimer within 2 years, still take advantage of a number of the opportunities which have been lost through an inadequate will.