Are all the professionals saying, no, you're creating an artificial situation?
"If Person A has been living in the family home for over 10 years (caring for a parent), and it has become their home, can they make a claim of Right of Residence "
If they are a son or daughter, and if the parent is now deceased, and if there is no actual grant of a Right of Residence, they might claim an entitlement to a share/greater share of the estate by way of a Section 117 action.
But they can't claim, as of right, a Right of Residence- that has to be by way of a grant- perhaps, before the parent dies or as part of a settlement in a disputed estate.
But if they are going to give up that right, as part of a settlement, does that not sound artificial?
It sounds like there is some very creative tax planning being attempted, after the event.
And is there any actual CAT liability ? It would need to be a pretty big estate before CAT kicks in for an offspring.
I don't think the Registration of Title Act 1964 assists you with Revenue
mf