CAT and gift received before moving to Ireland

[dishwasher]

My dad (who was always UK resident) died in 2015 and I am a beneficiary of his will. I was UK resident until 1997 and have been resident of Ireland since then. I received a gift from my parents in about 1988 and under UK rules this is completely exempt from IHT as so long ago. My question is when assessing the current inheritance and my liability to Irish CAT, do I need to consider the gift that happened in 1988? Or as that gift was totally tax compliant before I moved here, does my liability to CAT only count on gifts between 1997 and now (which in reality is the inheritance I'm due to get shortly).

 

[Joe_90]

For the purposes of Irish CAT gifts and inheritances after 5 April 1991 are aggregated so it outside that anyway.

There is provision for non domiciled individuals but don't think it would apply to you.

 

[dishwasher]

Thank you.