Disclosure of previous gifts during probate

Hi, my in law Sean is applying for probate following his dads demise, his dads house is valued about 300,000euro . One of the questions in the process asks if he has received any gifts from his dad since 1991. He did receive 30.000euro 2 years ago, but is not sure if the tax people aggregate this to the house valuation/sale, meaning total of 330,000euro or if he will be penalized for not letting revenue know about the 30,000euro gift 2 years ago. Also if he is penalized what would the penalty be for non disclosure, He was unaware until now to make a disclosure.

I am not a tax expert but ... there should be no problem here. An earlier gift of €30K from the father did not need to be notified to Revenue at the time assuming that there were no other previous Group A gifts/inheritances (e.g. from the mother?) that cumulatively came to 80% of the Group A threshold at the time (80% of €335K). He should just report the €30K gift now as requested. He should still be well under the current Group A exemption threshold of €400K but will need to file a CAT return if he's over 80% of this (€320K).

Thanks for the information.

ps. his father remarried after the death of his mother, are cash gifts of 3000euro allowed from his stepmother also(when she was alive) or just from a father and mother?

Anybody can gift anybody else €3K and the recipient can avail of the Small Gift Exemption.

thanks