Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
71Exemption for spouses (inheritances)
An inheritance taken by a person who is the spouse/civil partner of the disponer at the date of the inheritance is exempt from inheritance tax and is not t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.