Cat thresholds for parent to child increased to €280,000

[Brendan Burgess]

 

[Homer]

I presume that an inheritance is deemed to be received on the legator's date of death, rather than the date on which the assets are distributed?

 

[Catman]

I'm in the middle of this at the moment...I'd be interested to know this. Although in general, the cap appears to kick in at DOD, whereas the tax payable appears to be valued on date of inheritance which is usually date of grant of probate, which is thick IMO