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Gifts

Answer
Michael Mc G Mc Ginley
Posted Fri, 27 Sep 2024 22:06:06 GMT by Michael Mc G Mc Ginley
My wife has been gifted 45000 euros by her brother who sold land in the Republic of Ireland willed to him by his Mother. My wife lives in N.ireland. Does she have to pay gift tax on the money.
Answer
HMRC Admin 21 Response
Posted Fri, 04 Oct 2024 08:14:47 GMT by HMRC Admin 21 Response
Hi,
Please see guidance at:
 How Inheritance Tax works: thresholds, rules and allowances.
Thank you.

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