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A inherited land which had pylons erected upon it a number of years earlier. • When A inherited the land there were monies owing to the deceased from the ESB in respect of the pylons. • The monies did not become payable until A signed a Wayleave Agreement with the ESB as executrix in the Estate. • Questions: o Is “A” liable for inheritance tax for the monies she received after signing the wayleave agreement? o Is “A” liable for CGT on the monies as of the date of the Wayleave Agreement? Anne

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Asked on 10 June 2019 3:00 pm
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