Courts / Dublin / Report
Outcome of inheritance tax case will have implications for many
Summary
The High Court will decide later on a case that could affect many inheritance tax assessments. The dispute concerns a 2003 Capital Acquisitions Tax Act Section 86 exemption for a family home. Dublin woman Leanne Deane inherited her father's house at Aranleigh Mount, Rathfarnham, and also shares in four other residential properties under a 2011 family agreement. She applied for the dwelling‑house exemption, which was initially refused because of her other property interests. Revenue sent her a €52,000 assessment, which she appealed to a Tax Appeals Commissioner (TAC). In late 2017 the TAC found she met the exemption conditions and reduced the assessment to zero. Revenue now asks the High Court to confirm whether the TAC's decision is correct and whether Deane was precluded from claiming the exemption because she had other dwelling‑house interests at the time of inheritance.
Who, what, where, when and why
What: Report matter: Outcome of inheritance tax case will have implications for many. Procedural stage: hearing_or_decision
When:
- October 2010 Other
- 2018-06-27 Publication
Places mentioned
- The High Court
- High Court
Topics
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