Previous Inheritance

I have a question on inheritance tax which hopefully someone can help with.

I understand that in the case of spouses, any inheritance is exempt from inheritance tax.

However, in the case of any subsequent inheritance from an aunt/uncle for example, does the inheritance from the spouse have to be declared as a previous inheritance?

Thanks

While I think the forms will require you to declare all previous inheritances there are different thresholds for different relationships and so you might have a new threshold for this inheritance depending on the circumstances and relationship.

http://www.citizensinformation.ie/en/money_and_tax/tax/capital_taxes/capital_acquisitions_tax.html

putsch said:

While I think the forms will require you to declare all previous inheritances there are different thresholds for different relationships and so you might have a new threshold for this inheritance depending on the circumstances and relationship.

http://www.citizensinformation.ie/en/money_and_tax/tax/capital_taxes/capital_acquisitions_tax.html

Click to expand...

Thanks but since the inheritance from the spouse is completely exempt, is it not the case that thresholds shouldn't really come into it?