Archive for December 2023

Maps attached to Wills and the Surviving Spouse

Practitioners may be aware that where there is a map attached to a will, there is a particular procedure to deal with that. For more information check out the article on this issue in our previous blog (see the link below). There is one modification to this. That is where the entire estate or where…

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Points on Dwellinghouse Relief

With rising income and wealth in Ireland and the fact that families tend to be smaller than historically, the parent-to-child Class A threshold can easily be used up. Dwellinghouse relief is an important relief in that context if all the criteria can be met. To meet the relief on an inheritance the following are the…

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