Unpaid CGT of deceased person

[Louise1111]

My father passed away recently and we are in the process of sorting out his will. Around 8 years ago he sold some land and we suspect he didn't pay tax on it. The family home and a small amount of land surrounding it are now being transferred to my mum (they had been in his name only). She is very worried that she is now liable for this tax and that even if she sold the small amount of land, it wouldn't be enough to cover the amount outstanding.
The sale was not reported to the Revenue. We are now unsure if we should mention this to our solicitor, who is dealing with the will, or just let it lie.
Any advice would be appreciated.

 

[NoRegretsCoyote]

No harm at all will come from mentioning it to your solicitor.

 

[RedOnion]

This might help (my highlighting)

https://www.revenue.ie/en/life-even...ment/duties-of-a-personal-representative.aspx

"Settling pre-death tax issues
You must settle any outstanding tax issues from before the date of death.

If you distribute the estate without paying any outstanding tax due, you may have to pay the tax yourself.

If you do not claim a tax refund that is due to the estate, you may have to repay the estate yourself."

It's worth exploring more what happened at the time of the sale, and if CGT was actually due.
If it was agricultural land that your father farmed, there were lots of reliefs available from CGT.

 

[Feemar5]

I feel you need a tax advisor to assist you - you are as well to sort it out now to avoid further trouble down the road. Have a look at: https://www.independent.ie/business...ns-tax-savings-from-budget-2017-35176684.html

 

[SCKGroup]

There is technically no time limit on how far back the revenue can look in terms of your tax affairs in cases of fraud or neglect. It might be a genuine case that there was no CGT due on the disposal of the land (various CGT reliefs may have applied, the cost of the land (with indexation applied) may have been higher than the sale proceeds at the time), however whether tax was due or not, the revenue requires disposal of capital items to be disclosed in the tax return. No harm will come from discussing it with your solicitor.

 

[noproblem]

If a person died about 30 years ago owing nearly 100k to the revenue and no probate was ever taken out until his wife passed away recently. During the 30 years since his death some letters arrived to the house regarding the money owed but when the relevant people were told of his death the letters ceased. Now his wife has passed, the family want to take out probate. Not a huge amount involved, maybe 150k, just an old house in disrepair and 10k in the credit union. What happens now?