Pointers on precedent re: Are adopted children 'blood relatives' for CGT/CAT

Carlow52

I was reading some stuff today for my father-in-law who is taking tax planning advice and one of the schemes mentioned that the transfer of assets would only work if to 'blood relatives'. As he has adopted children....
his advisor is away for 2 week: I know the rules here re legal advice so am looking for links: maybe to Revenue precedents or observations.
Thanks

LightningBolt

Adopted children are classed as your own for cat/cgt purposes from what I remember of tax planning.

See Group A:Children

http://www.citizensinformationboard.ie/publications/providers/booklets/entitlements_bereavement/publications_entitlements_bereavement7.html

Carlow52

Thanks, this is the correct context for my question:
Consanguinity Relief
Transfers between certain blood relatives qualify for a reduced rate of stamp duty. The reduced rate is half the rate of stamp duty which would otherwise apply.