Hi Alan, Client US resident wants to leave a farm in Ireland to his daughter circa value 400k. She does not qualify for agricultural or business relief. However my client also wants to include a condition in his will that his daughter gives his son/her brother 100k as consideration for her reciveing the lands. Q.1 If the daughter gives her brother a 100k can you confirm that this reduces the value of her inheritance by 100k (Land value 400k - 100k gift) Q.2 Is the 100k gift she gives to her brother deemed to come from the father and hence the Class A threshold applies?
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