Archive for July 2020

Probate Queries and capacity issues pre-death

Some of you may remember this Oasis song. Well it stuck with me this week, as today’s email is about a look back period operated by the Probate Office on an issue, which you may have come across before. If it is the case that Alzheimer’s, dementia or cognitive decline is mentioned on a death…

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Implementation of the Charities Act 2009

Charitable legacies form part and parcel of every will drafters wheelhouse of clauses. If drafting wills you will regularly require a stock of clauses needed to cater for leaving legacies and property to charity. The law of charities has undergone reform with the passing of the Charities Act 2009. Much of the law remains the…

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STOP PRESS – New E-CA24 coming soon!!

I attended a presentation by Revenue yesterday (15 July) on the new E-CA24 system. (Some of you who are STEP members may have been on the call). Just a few points:- 1. The paper-based CA24 is being phased out and from now on CA24s will be filed online through ROS; 2. The new system is…

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Capital Gains Tax (CGT) Issues in Estate Administration and Probate

As solicitors dealing with probate and estate administration we are often called upon to sell assets during the course of administration. This gives rise to dealing with capital gains tax matters in estates. This note sets out some quick pointers that may be helpful in considering these issues. The estate should be registered separately for…

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Electronic CG50s now implemented

You might recall in my email of the 6th of March (Do you know your limits?) I flagged that electronic CG50s were on the way. Well the wait is over! Revenue have launched E-Brief 118/20 providing guidance on the new online CG50 application process system that is available on ROS. The new system allows both…

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