Archive for October 2020

Advanced Healthcare Directives – Update

Yes, your capacity is limited, which got me thinking to issues regarding capacity and the Assisted Decision-Making (Capacity) Act 2015. I happened to be looking back on a lecture that I attended on advanced healthcare directives from a course I did in the Law Society in July 2018. Fiona Morrissey of NUI Galway did a…

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The effects of Partial Intestacy

This blog is about the question of partial intestacy. If you come across a will (not one that you drafted of course) and there is no residue clause, then, this is a case of partial intestacy. Just a reminder what to do in this case. This is a normal probate case. It is not a…

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Expiry of Civil Partnerships

Civil partnerships arose for same sex couples under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. Civil partners have broadly similar rights as those of married persons. However with the advent of the Marriage Act 2015, from the 16 November 2015 same sex couples cannot enter into a civil partnership. Marriage…

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Budget Review 2020

Just a short note on the budget and its consequences for us as probate practitioners:- 1. No change to tax rate or thresholds; 2. All other reliefs remain unchanged (eg agricultural relief, dwellinghouse relief, same event relief etc) (Subject however to the Finance Bill); 3. The residential development stamp duty refund scheme was due to…

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Will witnessing by solicitors

Like getting an unexpected fees windfall, finishing that tricky file or getting a new instruction, no month would be complete without the gazette! In fairness, the new format does bring great freshness to legal content. Page 60 contains a timely reminder from John Elliot about witnessing wills. Where solicitors are executors, they cannot witness, nor…

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Revenue Helpline for Statements of Affairs

Lots of practitioners are coming across issues with completing the Statement of Affairs . . . While the new system will take some time to get use to . . . it is good to know that the Revenue are being helpful and are more than willing to deal with queries . . . so…

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