341. Deputy Éamon Ó Cuív asked the Minister for Finance if he will clarify the rules in relation to the processing of inheritance tax cases; if the rules and-or guidelines applying to thresholds-rates are based on the date of death, the date that probate is granted or accepted; the way changes between these days are handled; if marginal relief is granted; and if he will make a statement on the matter. [31374/15]

Summary

341. Deputy Éamon Ó Cuív asked the Minister for Finance if he will clarify the rules in relation to the processing of inheritance tax cases; if the rules and-or guidelines applying to thresholds-rates are based on the date of death, the date that probate is granted or accepted; the way changes between these days are handled; if marginal relief is granted; and if he will make a statement on the matter. [31374/15]

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• Tax Code

  xml · EN · 22 September 2015

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