Archive for April 2021

Clearing off title for “bachelors” and “spinsters”

A common area for error in dealing with intestate cases is using the correct title. There have been some more recent changes in the probate office which still have not been picked up by practitioners. One area is the move now away from the more outdated language for those who die not married. It is…

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The number one probate error as stated by the Probate Office

When scrolling on your phone you might come across those “clickbait” style articles, such as, “Check out Val Kilmer’s life in photos (the last one will amaze you)” or “You will not believe what this man said at his wedding” . . well, I was strongly considering a 10 part email series on probate errors…

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Tax residency exemption for some non-domiciled clients

With the pandemic clients may end up living here where they didn’t’ expect it. This does cause a difficulty from a inheritance tax perspective. That is because one of the trigger points for CAT is ordinary residence. You are ordinary resident in Ireland if you live here for 183 days in a tax year or…

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Wills and witnesses

We all know that a witness to a will cannot receive a benefit under a will (s. 82 SA 65). Such a situation does not invalidate a will. The will remains a binding will which can be admitted to probate. The gift is void and falls into the residue. This note is a quick reminder…

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Lodging of Caveats during Covid-19

By now you will have seen the notice of our President on the new practices at the Probate Office. Grants will be processed but not issued until such a time that the lockdown is over. This is due to the fact that caveats cannot be lodged. As a reminder, Order 79, r. 41 provides 41.…

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