Archive for June 2024

Power of Sale and Beneficiaries

Every probate solicitor knows that a personal representative has a power of sale. This is contained in s. 50 of the Succession Act 1965. However, the right is not a unfettered right. Before selling, the personal representative must consult the beneficiaries of that property. If there are a range of beneficiaries the personal representative must…

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Reflections on Proprietary Estoppel Claims

You will come across in practice situations where proprietary estoppel will be mentioned or raised by a client. They obviously won’t use the phrase but they will know it when they see it. These cases arise where there is the “classic formulation” of promise and reliance to one’s detriment. I’m not sure if you recall…

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Minor Child of a Deceased Child Relief

When talking to clients, I always mention the question of gift over. That is catering for a beneficiary pre-deceasing the testator. In the situation of advising clients who have both children and grandchildren, the common option adopted by clients is that in the event of a child pre-deceasing that they wish for the asset to…

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Arriving at the Taxable Value

From time to time one comes across the following provision in a will I GIVE DEVISE AND BEQUEATH my house at 34 Oakland Mews to my daughter Sarah subject to the payment of my funeral and testamentary expenses and subject to the payment to my son Sean of the sum of €40,000. Often in these…

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