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Alan, Married couple planning their move back to Ireland. Both Irish dom, NOR. Wife will be Irish resident in 2021. Husband non-resident and not subject to ROI tax on non-Irish sources of income even if remitted to Irish bank account. Separate treatment applies. After year end, we will apply for aggregation relief. If wife accesses the funds remitted by husband while he is non-resident do we have any issues (IT/CAT?)

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Asked on 23 May 2020 1:24 pm