Hi All Myself and my brothers are due to receive an inheritance of a share in a property from our aunt. However my brother is the only one going to take ownership of the property. My brother is planning on paying us off, the rest of us are fine about this and want him to get it. We would like to gift our brother our share of the property. Will that mean that we will have to pay CAT on our portion (and using up our group B threshold) then he would have to pay CAT on the gift from us? Is there not a provision in the tax law that you can pass up on an inheritance or indicate who you would like to recieve it in your place? IE can we say we dont want to take inheritance and pass it to our brother.