Inheritance Tax changes - what do you think?

The amount that a person can receive as a gift or inheritance from a relation before having to pay Capital Acquisitions Tax will be increased as part of Budget 2025.Inheritance tax, which is technically known as the Capital Acquisitions Tax (CAT), is a tax of 33% on gifts and inheritances which kicks in at a particular limit. It does not have to be paid if the inheritance does not reach this limit.The threshold when inheritance tax must be paid has been increased from €335,000 to €400,000 for children. Is this fair?Andrea is joined by Jean Cashman, Registered Tax Consultant, Rowena Quinn, Managing Partner at Hunters Estate Agent and listeners to discuss.