What is David's inheritance tax liability on €300,000 from Samantha?

In assessing David's inheritance tax liability on the €300,000 received from Samantha, it's essential to consider the applicable tax thresholds and rates. Inheritance tax, often referred to as capital acquisitions tax (CAT) in some jurisdictions, typically applies to the value of the inheritance above a certain tax-free threshold.

In this scenario, David's liability would be calculated based on whether he exceeds the tax-free threshold that applies to him. Assuming Samantha is a relative or falls within the same group that qualifies for a higher threshold, David may have a specific tax band he is subject to.

The correct calculation would involve determining the taxable amount after accounting for any applicable exemptions or reliefs. If the amount exceeds the threshold, the tax is applied to the excess amount at the relevant rate. The figure of €93,637 represents the total tax David would owe after calculating his inheritance tax liability based on the specific rules in effect for that amount, including considerations of any applicable tax rates and brackets.

This choice reflects an accurate application of the inheritance tax guidelines as they pertain to the specific relationship between David and Samantha, as well as the inheritance amount involved.