Will this bequest attract inheritance tax? If a challenge were taken and the witnesses could not be traced, it would certainly increase the risk of a successful challenge. In terms of inheritance tax, I can put your mind at ease. Anything left in a will to a registered charity should not be subject to inheritance tax, so that is one less headache. In this case, as she was your sister, the relevant tax-free threshold is that applying to close blood relatives outside one’s parents – Group B.

Source: The Irish Times March 17, 2026 13:32 UTC