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…

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Certificate 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…

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Joint 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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