CAT dwelling house relief: Be the first to read the judgement

Jan 10, 2019

In recent months we have been reporting to our members on a High Court Case regarding the CAT Dwelling House Relief where an individual inherited the family home along with an interest in four other properties and still met the conditions in order to qualify for the exemption. Be the first to read the judgement to the High Court case on our website, courtesy of Eoin O'Shea BL, the barrister who represented Ms. Deane in the TAC and the High Court.  Eoin is also a chartered accountant and a member of the Institute's taxation committee.  His email address is and he is happy to assist members with any queries they may have arising from the judgment.