In last month’s tax case digest we told you about a recent case where the High Court upheld the finding of the Tax Appeals Commission in favour of the taxpayer in relation to the entitlement of dwelling house exemption on the inheritance of a family home, where the beneficiary also inherited an interest in four other properties from the deceased’s estate.

The judgement of the High Court has not been published yet and Revenue confirmed at a TALC meeting last month that they are awaiting the publication of the judgement on the case before they make their decision on whether to appeal the High Court decision. Revenue confirmed that it is possible to make an “expression of doubt” in cases where a claim for dwelling house relief may potentially be impacted by the outcome of the case.