Revenue wants the High Court to determine if Leanne Deane was precluded from claiming the family home exemption on the basis she was at the time of the inheritance beneficially entitled to any other dwelling houses.

The High Court will rule at a later date on a case with important implications for the assessment of taxes concerning the inheritance of a family home(...)

 “The abuse of this scheme has been a concern of Revenue for years,” said TD Joan Collins. Photograph: Cyril Byrne

New rules making it much harder for parents to gift property to their children came into force over Christmas. Perceived abuse of the dwelling-house (...)