Case Law

In Leedale v Lewis 1982 STC 835 it was established that a potential beneficiary of a discretionary trust can have an ‘interest’ for tax purposes.

In Danaher v Revenue Commissioners 2005 Circuit Court No. 8 RA it was held that the words “other property” mean other property owned by the disponer.

This appeal in respect of entitlement to dwelling house exemption focused on the meaning of ‘the date of the inheritance’ of the dwelling-house, and, if at that date the taxpayer was beneficially entitled to any interest in any other property and therefore the exemption was not available. The Tax Appeals Commissioner determined that the taxpayer was entitled to the exemption and accordingly reduced the Revenue assessment to nil. 10TACD2017

The Tax Appeals Commissioner determined that the taxpayer retained a beneficial interest in an apartment and was ‘beneficially entitled to another dwelling-house or to an interest in another dwelling house’ and accordingly was not entitled to claim dwelling house exemption. 07TACD2017

In Leanne Deane v The Revenue Commissioners [2018] IEHC 519 the taxpayer was found to be entitled to the exemption in respect of the inheritance of the family home from her father. The issue in this case was that the taxpayer also inherited shares in rental properties as part of her father's estate.

This tax appeal considered the Appellant's entitlement to the Dwelling House exemption on an inheritance of cash proceeds arising from the sale of the house he lived in with the disponer. 146TACD2020

This appeal considered a claim for Dwelling House Relief for CAT purposes. 40TACD2021