Q – Can you tell me if both my partner and I can gift €3,000 a year each tax free to our children ? I was told only one parent is allowed. Are such gifts counted in the current € 320,000 inheritance exemption, free of Capital Acquisition Tax (CAT) to which each child is entitled to and are either threshold likely to increase over the coming year ? Thanks – avid reader of your column. Michelle – Glasnevin Dublin 11




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