Exclusive guide by Alan Moore: How to pass on your assets

Exclusive guide by Alan Moore: How to pass on your assets

From making a will to maximising reliefs, there are many ways to avoid the pitfalls of inheritance

You must make a tax return if the total value of gifts and inheritances you have received in one of the groups A, B or C, since December 5, 1991, is more than 80 per cent of the tax-free threshold for that group:

● Group A (son/daughter) €280,000

● Group B (parent*/brother/sister/niece/nephew/grandchild) €30,150

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