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I plan to give my cottage to my son, who is returning from abroad later this year with his wife and family. Photograph: iStock

(...) inheritances from you or his father, if any, before he becomes liable to inheritance tax. In my view, this is(...)

Paying CAT on US inheritance. (AP Photo/Charles Krupa)

(...) contradictory positions. For the US Inland Revenue Service, taxes on inheritances are taken from the estate of(...)

As long as the intention is that the loan is repaid as you outline, it will not, in itself, be deemed a gift

(...),000 to child? Can you let me know if the CAT threshold of €225,000 for gifts/inheritances between(...)

(...) the Capital Acquisitions Tax code – which govern gifts and inheritances to a child from a parent – was(...)