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Latest news and blog » Probate, Administration & Trusts 2016-11-01

CAT Threshold

The current Group A tax free threshold, which applies mainly to gifts and inheritances from parents to their children, is being increased.

The increase is from €225,000 to €280,000 and applies in respect of gifts or inheritances received on or after 14 October 2015.

 

Marriage Bill

The Marriage Bill 2015 has passed in both the Dail and Seanad.

Section 17 of the Bill amends Section 85 of the Succession Act, 1965. Where civil partners make a Will, either in contemplation of or after entrance into civil partnership, and subsequently dissolve their civil partnership by marriage to each other, the Will is not revoked.

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