85-year-old man to wed best friend in Tipperary to avoid inheritance tax

Dublin-based best friends for almost 30 years, Michael and Matt plan to wed in order to avoid inheritance tax, writes Anna O'Donoghue. 

Matt is 85-years-old and would like to leave his house to Michael when he dies but to overcome the financial burden that inheritance leaves, the two men have decided to get married in the new year.