Its helpful if you can imagine that you have just five minutes to explain this, succinctly, to a Judge who knows nothing about you and would lose patience after 2 of those minutes if you presented the above!
Is this the scenario:
Mary dies intestate. Her husband (Legal Personal Representative- LPR) will deal with the administration of her estate- her assets pass according to the rules of intestacy.
For example:
Shares on Intestacy for a Death (on or since 1 January 1967)
Section 67(1) states ‘Spouse and no issue: surviving spouse takes all’.
Section 67(2) states ‘Spouse and issue: two thirds to surviving spouse; one third equally among children, with issue of predeceased child taking per stirpes. Issue and no spouse: children take equally, with issue of predeceased child taking per stirpes.’
Your aunt wanted your mother, her sister, to get €150K. The LPR is taking the entire (?) estate and wishes to gift the €150K to your mother. You're all muttering under your breath but it might be that he could gift that money to several different people to minimise the CAT
See this link:
[broken link removed]
Finally, get some proper tax advice.
mf