Irish Times: Ask the Expert – How do I make a will for my family when I live abroad?
0Barry Flanagan, Director of Tax at Taxback.com says “Inheritances between spouses are exempt from Capital Acquisitions Tax no matter what their nationality”
https://www.irishtimes.com/life-and-style/abroad/how-do-i-make-a-will-for-my-family-when-i-live-abroad-1.3516565
