Posts by colm

Assisted Decision Making – July 2022 Update

This is a short note of update on the Assisted Decision-Making Act. The Department of Children, Equality, Disability, Integration and Youth (referred to here as the “Department”) is responsible for the Act and as you will be aware from previous blogs, the Assisted Decision-Making (Capacity) (Amendment) Bill 2022 (the “Bill”) is before the Oireachtas at…

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Foreign Resident Executors

Oftentimes we deal with foreign resident executors and the question arises as how to approach these cases. There is generally one of two options. A particularly favoured option of mine is the power of attorney grant. This arises under Rule 23 of Order 79 which states that 23. In the case of a person residing…

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New era for Enduring Powers of Attorney

The Assisted Decision-Making (Capacity) (Amendment) Bill 2022 was published on the 30th of May 2002 and the Second Stage debates concluded in the Dail on the 2nd of June 2022. The Bill has now been referred to the Dail’s Select Committee. Section 51 of the Bill contains an important amendment to the Assisted Decision-Making (Capacity)…

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Note on Dwellinghouse Relief

From time to time this blog deals with aspects of dwellinghouse relief that comes up in practice. Dwellinghouse relief arises under s. 86 of the Capital Acquisitions Tax Consolidation Act 2003 (“CATCA”) and it is designed to relieve hardship for say bachelor farmer brothers living together where one leaves the family home to the other,…

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Grazing agreements and business relief

Last week we looked at the issue of grazing agreements and the different types of grazing agreements that you can have in practice. While grazing agreements are relatively rare in practice and generally only arise where you have an agricultural client base, their interaction with business relief is a good illustration of how business relief…

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Grazing agreements

Just a short note for those who practice in agricultural law. One may often come across grazing agreements. There a range of these agreements, and this is just a quick refresher on some of the terms Grazing agreement. As the name suggests this is a term given to broadly to any type of arrangement where…

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Foreign Cases and the use of Limited applications

Where a deceased died outside of Ireland we consider these to be foreign cases. These tend to cause concern for some practitioners as regards the correct approach. I attach a link below to the probate office page on foreign elements as it is a helpful starting point in navigating foreign cases. If one is administering…

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New System for 30-day clearance for non-resident beneficiaries

Revenue has recently updated its procedures and with obtaining clearance when dealing with Non-resident beneficiaries. Essentially where a solicitor is acting in an estate where there are non-resident beneficiaries, then, the solicitor together with any Irish-based personal representative will, together with the foreign beneficiaries, be liable for the CAT of the foreign beneficiaries. If the…

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Revenue clearance – part 5 – practical steps

Over the past number of blogs we have been looking at the Revenue’s clearance procedures. Here I am going to look at some of the practical steps you need to be taking in relation to approaching this area. In the first instance, the positive of the new regime is that work can begin straight away…

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Revenue Clearance – Part 4 – Due Diligence Questions

In our last post we looked at the first element of the due diligence questions that a personal representative must answer prior to seeking clearance with Revenue. We now look at the remaining parts of the due diligence form. The Due Diligence Form – Questions 8 to 14 Have assets been disposed of in the…

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