Revenue Issue Updated Estate Duty Return and Probate Tax Return
Two returns for taxes long since abolished have made an appearance on Revenue's website – Form A4 Estate Duty and Form PT1 Probate Tax Return. Estate Duty was subsumed by the CAT Act 1976 and Probate Tax was abolished in respect of deaths occurring on or after 6 December 2000. The fact that returns for these taxes merit update on Revenue's website all these years later is a reminder that legacy tax issues can persist long after the tax itself is abolished.