Is there any advantage in a couple giving separate gifts for CAT purposes?

Brendan Burgess

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A married couple wants to give their son a gift of €400,000.

I presume that there is no advantage in the father giving €200,000 and the mother giving €200,000?

Once the son uses up his €225,000 threshold, the balance will be taxed at 33%.
 
I'm open to correction - but only advantage I can think of is that the first 3k of a gift each year is excluded from the threshold calculations. This 3k is a per person relief. So if 400k is gifted by one parent the assessable gift is effectively 397k. If 400k is gifted by two parents the assessable gift is effectively 394k.
 
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