Archive for August 2022
Residuary Clauses – Partial Intestacy
We all know the importance of having a residuary clause, however, it is not something that clients focus on and we as practitioners must provide a prompt for clients in relation to these. There tends to be a misconception amongst practitioners that a residuary clause is required for a valid will. Validity of a will…
Read MoreCertificate of Discharge and First Registration
Just a quick reminder that when making a first registration application to the Land Registry based on possession, you will need to obtain clearance from the CAT division of Revenue. This arises under s. 62 of CATCA. The purpose of the clearance arrangement is to allow Revenue an opportunity to ascertain whether the facts of…
Read MoreJoint Bank Accounts and Clearance Procedures
We have dedicated a number of blogs on this site to the question of dealing with the new Revenue procedures for income tax clearance in death cases. So, we have looked at, for example, questions of how far you go back, what are the practical steps and what is the role of a solicitor versus…
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