Archive for January 2021

Shares of a pre-deceased sibling on intestacy

Just a quick point, on something I came across recently. We all know that in an intestacy situation that the children of a pre-deceased sibling take the share of their parent, when a single person dies without wife, children, grandchild or parent. The next in line are brothers and sisters on intestacy. This is dealt…

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Reform of the oath and abolition of the administration board

Just like the buses, we have been waiting for reform of probate practice for quite a while and now two come along at the one time. We are just getting used to the CA24 changing to Statement of Affairs; now bonds are merging with oaths. I didn’t get into probate to be forced to deal…

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Gifting of Inheritances and Valuation Dates

Just as a reminder. Normally the valuation date of a gift is the date of the gift (s 30(1) CATCA). However, if you gift an inheritance, the valuation date of that gift is the valuation date of the underlying inheritance (s. 30(7) CATCA).

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Consent issues and the rollout of the Covid vaccine

There has been a lot of talk and concern recently on the topic of consent and the Covid vaccine. So I just thought I would drop you a short line on this topic. I recently attended a seminar organised by the following body – the HSE National Office for Human Rights and Equality Policy in…

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Gift of the Proceeds of Sale

Just a short note on gifting the proceeds of a sale. Under s 6(3) CATCA 2003 the gift of the proceeds of a property which has not completed and in the State is treated as Irish property. So if you enter into a contract of sale of an Irish property and after signing and exchange,…

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