Archive for June 2022

Assisted Decision Making – July 2022 Update

This is a short note of update on the Assisted Decision-Making Act. The Department of Children, Equality, Disability, Integration and Youth (referred to here as the “Department”) is responsible for the Act and as you will be aware from previous blogs, the Assisted Decision-Making (Capacity) (Amendment) Bill 2022 (the “Bill”) is before the Oireachtas at…

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Foreign Resident Executors

Oftentimes we deal with foreign resident executors and the question arises as how to approach these cases. There is generally one of two options. A particularly favoured option of mine is the power of attorney grant. This arises under Rule 23 of Order 79 which states that 23. In the case of a person residing…

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New era for Enduring Powers of Attorney

The Assisted Decision-Making (Capacity) (Amendment) Bill 2022 was published on the 30th of May 2002 and the Second Stage debates concluded in the Dail on the 2nd of June 2022. The Bill has now been referred to the Dail’s Select Committee. Section 51 of the Bill contains an important amendment to the Assisted Decision-Making (Capacity)…

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Note on Dwellinghouse Relief

From time to time this blog deals with aspects of dwellinghouse relief that comes up in practice. Dwellinghouse relief arises under s. 86 of the Capital Acquisitions Tax Consolidation Act 2003 (“CATCA”) and it is designed to relieve hardship for say bachelor farmer brothers living together where one leaves the family home to the other,…

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