????. Hi , I’m buying a condo in Rayong.  When transferring the money from the UK ,I would like to put myself and my son as the registered owners . Also on the contract I would like to put both our names as the buyers .

When  I die will the apartment pass directly to my son or will inheritance tax need to be paid ? 
Any help and advice would be welcome ???????? 

Myself and my son are both UK Nationals.

Without knowing the law in that case, and only using common sense. I would say that inheritance tax would have to be payed for your half of the ownership to be transferred to him after your death.

Why don't you put your son name as the owner now providing he's of the legal age, and save any hassles later...

OP, the threshold for inheritance tax is 100 million Baht ($3 mil US). I don't think you will find any condos in rayong for that price, Its not something you need to worry about or take measures to avoid. As others have said, why not just buy in sons name, then no problems with inheritance.  

Thank you for all the great advice . I will do exactly as suggested .