Mother selling her house to buy a bigger house with her daughter and SIL

If a gift of €800k is made by a mother to her daughter the the CAT bill could be north of €130k.
Paying CAT is something that will have to be addressed at some stage if they don't qualify for dwelling relief. Assuming the property appreciates over time and CAT doesn't increase at the same rate, they will have to pay more in the future that they will today. It is merely kicking the can down the road. They need to plan on how they are going to pay the CAT when the time comes.
 
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