Leanne Deane

5 results

The dwelling house exemption allows someone to inherit a property tax-free provided that they have lived in it for three years before the homeowner’s death and that it was the main home of the person who has died.  Photograph: iStock

Revenue has decided not to appeal a High Court judgment that allows people to inherit the family home without paying tax, even if they also inherit ot(...)

Whether one leaves additional properties in a will or determines they should be sold and the proceeds distributed is irrelevant from now on. Photograph: iStock

You referred in a previous answer on the subject of dwelling house relief that, to qualify, Revenue rules said: (1) “The house was the only or main ho(...)

A High Court judge has ruled that a Dublin woman who inherited her family home is entitled to a tax exemption. Photograph: Bryan O’Brien/The Irish Times.

A High Court judge has ruled that a Dublin woman who inherited her family home is entitled to a tax exemption. Ms Justice Caroline Costello agreed w(...)

Proper tax planning aims to ensure any property portfolio is liquidated into cash – or that the other properties are allocated in a will to parties other than the person destined for dwelling house relief.

I am writing to you in relation to your article re “Son living at home ineligible for dwelling home relief” published in The Irish Times a few weeks a(...)

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(...)