Pickupawedge
Registered User
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Noting the complexity of CAT you should note that any other gifts from any other source (the famous long lost Uncle in Canada) would see a liability arise then.
The CAT limits are not separate limits for each category of gift or inheritance.
For example:
If you took a gift from the highest Class - say €100k.
This would then mean that any gift from the other Classes would be taxable as the gift taken exceeds those thresholds. They are not separate unfortunately.
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