CAT on Cash to a Non Ordinary Resident

[GaryD]

What are the tax implications in Ireland of a Mum passing on cash arrived at from sale of Principal Private residece to her sibling who is Redident & ord redident in Itlay.

Would this change if Mum become Non Ord resident (Mum living in Italy 2 years now)

Is the Cash deemed an Irish Asset and the CAT tax hae to be paid in Ireland.

Thanks