Palm and turn child resistant closure

A safety closure having an outer cap and an inner cap being rotatably received by the outer cap is disclosed. The outer cap includes a top wall having a plurality of lugs formed thereon. The inner cap includes a top wall and a cylindrical skirt depending therefrom. The inner cap includes a plurality of lug receiving recesses formed at an intersection of the top wall and cylindrical skirt. The recesses have at least one vertical wall and at least one inclined wall. The lugs of the outer cap engage the vertical walls, and are received by the recesses, only when the outer cap is turned in a closure application direction, causing the closure to be applied to a container. The inclined walls of the recesses act on the lugs to prevent the lugs from being received in the recesses until a downward force is applied to the outer cap. When the downward force is applied to the outer cap and the outer cap is simultaneously turned in the closure opening direction, the lugs will engage the inclined walls and remain received by the recesses, allowing the inner cap to be rotated and removed from the container.