Archive for June 2021
Administration of Pre-1967 Cases
In practice we are always looking at historic cases. For deaths prior to 1 January 1967 (the date of coming into force of the Succession Act 1965) on intestacy real property devolved differently from personalty. Real property on intestacy devolved to the heir at law, while personalty passed to the personal representatives and devolved to…
Read MoreAppropriation and section 55 of the Succession Act
Just a quick reminder of the usefulness of section 55 of the Succession Act, particularly in intestacy cases. Section 55 is the section that allows a personal representative appropriate a portion of the estate to satisfy a bequest or share of the estate. It applies to both intestacy and testacy cases. So instead of saying…
Read MoreBase Cost of Assets and Transfers between spouses
Sean is a young an enthusiastic solicitor. He feels he has a good bit of probate and property experience under this belt. The principal is out so he was the last man standing when the call came into the office to attend at the local hospital to take instructions on a will. He took due…
Read MoreHistoric CAT Rates a Handy Guide
I hope you are well and got a taste of freedom over the bank holiday weekend. Revenue have just launched two recent ebriefs that have an impact on CAT. One relates to amendments to the CAT Manual on the enforcement of CAT (ebrief 115/21 – 10 June 2021). Always useful. The ebrief contains a link…
Read MoreForeign Property and Dwellinghouse Relief
For some reason the recent headline in the Irish Examiner that Cork and Kerry had the wettest May in 15 years and being unable to leave my house for the last year or so, got me thinking “D’ya know what, a trip abroad may be nice”. I know I am out on a limb here and I…
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