Inheritance tax query

murphaph

Registered User
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Ok, as many of you are aware my dad passed away recently amd yet another issue has arisen.....inheritance tax.

It looks like he died intestate and it's just my mum (who will get two thirds) and my brother and I (who each will receive one sixth of the total estate). Now, we are a solid family unit (yes I hear you cry, for how long!) with a goal of development of a commercial site in the estate. The current total value of the estate is (at last valuation in jan 2007) app. 1 million.

My brother and my first reaction was to signa waiver of inheritance and let mum take all but upon reflection, is that unwise on future tax grounds (when my mum dies and hopefully passes on to us)? Given that our aim as a family is to develop and hopefully enhance the value of the site through development, we may be liable for a large inheritance tax bill upon my mother's death, so should we take what we can now (not literally take, just retain joint ownership)?

How exactly does it work, do you get two opportunities to inherit x amount tax free when each of your parents die or is it a total amount for life that is tax free through the death of both parents?

I am really seeing the expression "asset rich, cash poor" these past few days btw!
 
An inheritance from a parent is in Group A, the limit at the end of 2007 was €496,824. A benefit from your father (now) and a benefit from your mother (in the future) are aggregated together. so that once the aggregate exceeds the threshold, it is taxable at 20%.

Tax advice may differ but i think the best thing to do is to take the benefit now as you never know what could happen to the tax on inheritances, the thresholds, or the treatment of multiple gifts in the same Group, in the future.

If you were to receive a benefit from your mother in a few years and the commercial site had appreciated significantly then you may be faced with a significant tax bill at that time; if you are already a 1/6th owner at least it is reduced by the fact you are inheriting 33% (your brother gets the other 33%) as opposed to 50%.

I hope that makes sense and is correct!
 
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