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Alan, our client received 2 inheritances from 2 different Aunts. The first in 2003 of €38,000 when the class 2 threshold was, I think, €42,250 approx (no liability). The second inheritance received was in June 2018 of €3,980 and the threshold is now reduced to €32,500. If these 2 gifts have to be aggregated does this mean there is some IT liability in respect of the second inheritance? How do I compute this liability, if any, and which of the Class thresholds applies? Thanks and regards Michael F Counihan

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Asked on 24 October 2019 4:38 pm