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The current tax-free threshold for gifts or inheritances from a parent to a child is €335,000

(...) of €180,000, there is no tax liability. But say, in 10 years time, he receives an inheritance of €10(...)

With a properly constructed will a son or daughter can avail of the dwelling house exemption on the family home while also inheriting a share of a  holiday home. Photograph: Nick Bradshaw

(...) the family home free of capital acquisitions tax? Mr LA, Dublin The recent court judgment on the(...)

Perrigo noted that Revenue had moved just two months ahead of “the expiry of the applicable five-year statutory limitation period” for review of its 2013 tax bill.  Photograph: Bloomberg

There is a certain irony for drug group Perrigo that a move designed for its perceived tax(...)

A couple changing tak credits mid-year can involve a big clawback by Revenue from the spouse who was working. Photograph: iStock

(...). Childcare costs, of course, are still the major inhibitor when considering going back to work; but tax is(...)

The equity you have in the property certainly counts towards fulfilling your 20 per cent deposit requirement under the new central bank rules. Photograph: Kate Geraghty

(...) our joint mortgage is repaid. No liability for capital gains tax is expected. I understand from my(...)

Carbon taxes – which hit fossil fuels such as turf, coal, oil and gas – can help reduce consumption of these items and lower greenhouse gas emissions, but they leave decisions on labour supply relatively unaffected. Photograph: David Davies/PA Wire

Everybody in Ireland pays some tax but it is not necessarily the person who pays over the tax to(...)

President Barack Obama:  tax plans.  Photograph: Dennis Brack-Pool/Getty Images

(...) come to the defence of multinationals and their questionable tax strategies. But the chamber was(...)

U.S. President Barack Obama. His proposals face little chance of passing the Republican-led Congress.

The White House has ruled out making a proposed mandatory 14 per cent tax on stockpiled profits of(...)

Minister for Finance Michael Noonan’s budget package will carry much more political than economic significance. Photograph: David Sleator/The Irish Times

(...) overall cuts will be and how they will be split between tax rises and expenditure curbs. In many ways it(...)

Minister for Finance Michael Noonan during the post-Budget press conference in Government Buildings last October. Changes in the Budget mean that as well as paying Dirt tax on sayings, people are now also required to pay PRSI. Photograph: Aidan Crawley

(...) it can be a daunting experience. Typically, if you pay your tax in the PAYE system, the only bit of(...)

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