Archive for January 2022

Corrective Affidavits and the Statement of Affairs

You may have been used to doing Corrective Affidavits under the old CA24 system. Under the older system, Corrective Affidavits had to be filed using the form CA26. There was a good degree of formality around this, as the CA26 was a fresh document sworn by the executor. It also had to be filed in…

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Using National Archives for locating historic wills

From time to time, you will need to obtain a certified copy will and grant of probate or letters of administration prior to 1992. (From 1992 onwards you can search the online register at courts.ie). The place to obtain historical grants and wills is the National Archives. Of course, the starting point is www.nationalarchives.ie, however,…

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Prior Gifts, Aggregation and the Small Gift Exemption

Just a short reminder. We all know that we must aggregate prior gifts and inheritances going back to 5 December 1991. If there was a prior gift, the value of the gift should take into account the small gift exemption applying at the time. Historically, the SGE is as follows:- From 1 January 1978 to…

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