Archive for August 2024

Following on from last week’s blog related to the new application form for Probate, this is just a short note to let practitioners know that the probate office has also now launched a similar set of application forms that must be used in probate for other cases namely Intestacy Will Annexed De Bonis Non These…

This is just a quick note to say that the probate office have launched a new Notice of Application form, called “Probate Application Form – Executor Applying”. Some of the information on the existing Notice of Application must be in the new form, to include name of deceased and date of death. The new application…

This is a quick reminder that the SA.2 should reflect the beneficial ownership position and just because an asset is in the name of another person that does not alter the SA.2 position. It can often be the case that property has remained in the name of a grandparent or other relation but has passed…

Clarifications – eBrief 207/24 Revenue have issued a recent ebrief to clarify certain matters on the valuation date. This is set out in brief 207/24. That ebrief sets out the Valuation Date manual which is useful to read and is attached in a link below. Revenue in the ebrief have clarified two points:- First relates…