UK Inheritance tax, Irish liability?

[puppy]

Happy days, my husband is going to get a fairly significant inheritance from his grandfathers brother. The total estate is in the uk, and will have a hefty uk inheritance tax bill - several hundred thousand pounds.
My question is, will his share be liable to irish inheritance tax, and can he offset the tax already paid in the uk against any liability. Probate has not yet been granted.

 

[Breninio]

The interaction of the Irish and UK capital acquisitions tax ("CAT") rules can get quite complex and I would recommend that you seek professional tax advice on the matter. However just to get you started, in general, if either the donor or donee of the inheritance (i.e. your husband's grandfather's brother and your husband respectively) are resident or ordinarily resident in Ireland then your hisband will have an Irish CAT liability. There is a double taxation agreement between Ireland and the UK that applies to CAT and this should provide relief from double taxation so that Irish and UK tax wont apply to the same gain.