Archive for July 2024

It’s rare that something that is part of your day job becomes the raging topic of national debate and features regularly on the Joe Duffy show! This is, however, where we are at with respect to reform of inheritance tax. Rather than setting out my own views on the matter, I would like to summarise…

Just a short note on the operation of demonstrative legacies. Demonstrative legacies should on balance be avoided in will drafting if possible. However, one must be guided by your client’s wishes. A demonstrative legacy is one where the testator leaves a sum from a specific asset. So for example, “I GIVE DEVISE AND BEQUEATH the…