UK and Irish Inheritance tax

[sheldon]

My sister (irish citizen) has been living and working in the UK since January 2005. A month later in February 2005 our uncle (irish citizen & resident) died intestate and through the Law of Succession she became one of the beneficiaries (her share valued @ c.€100k). The estate should be distributed and the legal/tax paperwork completed by Easter 2007. What is her position regarding Inheritance tax - in which jurisdiction does she now have a liability? Thanks

 

[Domo]

In the UK, Inheritance Tax is on the deceased if UK resident (or his estate). Therefore no UK inheritance Tax implications.

There will be a CAT liability in Ireland only in this situation.

 

[Newby]

Might there be a potential UK Inheritance tax liability if the estate comprised of UK property??

 

[sheldon]

thanks for your reply - all of the estate (property and cash) is Irish based.