CAT allowance for a cousin

Discussion in 'Wills, inheritances and gifts' started by john luc, 26 Jun 2018.

  1. john luc

    john luc Frequent Poster

    Looking at the 3 category of allowance for a cousin to receive inheritance from a cousin I was trying to see if CAT B or CAT C applied. it does look like it comes under CAT C however can anyone explain what this is from CAT B,
    " lineal ancestor or a lineal descendant of the person making the gift".
  2. Michael H

    Michael H Registered User

    Lineal ancestors are parent, grandparent, great-grandparent and so on. Lineal descendants are son/daughter, grandchildren, great-grandchildren.