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…
Read MoreUsing 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,…
Read MorePrior 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…
Read MoreUpdate on the commencement of the Assisted Decision-Making (Capacity) Act 2015
There has been a lot of developments recently in connection with the Assisted Decision-Making (Capacity) Act 2015. It is clear that sufficient funding has been allocated to the 2015 Act in line with the Programme for Government and that there is a real Government incentive to move forward to the implementation of the 2015 Act…
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