CAT Thresholds - higher now than when maxed out

David_Dublin

Registered User
Messages
857
Hi - quick/striaghtforward question I am hoping:

2014 - Group A CAT Threshold was 225k
2020 - Group A CAT Threshold was 335k

Child inherits 400k from parent in 2014, so uses up their Group A Threshold, and pays CAT on 175k.
Child inherits 200k from parent in 2020.

Do they have any additional tax free threshold in 2020 because they last maxed out at 225k. i.e. would they have "another" 110k tax free in 2020? (difference between 2014 & 2020 thresholds).
 
Back
Top