I have a client who is purchasing a house jointly with his wife for €250k. The husband is receiving a gift of €150k towards the purchase of the house from his mother. He has the full class A threshold of €320k available for CAT. I have told him that this needs to be clearly paid into an account in his name only before being paid onto the solicitor to purchase the house in order to show the gift is to the husband not his wife. Will the wife have any CAT implications is this case as she obviously is unrelated to the husbands mother?