Does a mother or father in law fall under category C for CAT purposes?
Nige - are you sure about that? I've never heard of it but would be interested in a reference if you have one.
Revenue said:In certain circumstances, the beneficiary may take the threshold of his/her deceased spouse where that spouse has pre-deceased the disponer and was of a nearer relationship to the disponer, e.g. a daughter-in-law of the disponer can qualify for the Group A (rather than the Group C) threshold if her husband predeceased the disponer.