I have a non resident client who wishes to gift property to her brother and his familiy (i.e. sister in law and 3 nephews). Her 3 nephews are all under 18. Are 4 beneficiaries (brother & 3 nephews) entitled to the Group 2 Threshold? Her sister in law is entitled to the Group 3 Threshold? Her main reason for leaving the property to the family rather than her brother, is for him to avoid paying CAT on the full value.
Marked as spam