Posts by colm

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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Amendments to the Income Tax Clearance Procedure in estates

Revenue have published a new ebrief. It is brief 146/24 of 23 May 2024 which has set out some additional information with respect to the steps to take in relation to income tax clearance in death cases. I attach a link below to the revised manual. They are relatively minor and reminders really of issues…

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Post-Death Variations and the SA.2

A question sometimes arises: if there has been a post-death variation, does that impact what goes into the SA.2? Some reflections on this question. Analysis Firstly, the SA.2 should reflect the date of death position. So (but see comments below) regardless of what happens after death, the date of death snapshot must be reflected in…

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Reflections on S. 115 and Election

Just a reminder on the key elements of s. 115 of the Succession Act. It applies where a bequest is made to a spouse but that bequest is not stated to be in addition to the spouse’s legal right share. In that case, the spouse must elect to take the bequest or their legal right…

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Section 55 of the Succession Act – Part 2 – Observations

Last week we looked at section 55 of the Succession Act and some of its core elements. We also set out some of the limitations of section 55 and set out some of the reasons as to why the section doesn’t regularly come across your desk. Having said that, we set out here some of…

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E-Probate is coming

The latest update from the Principal Probate Register Anne Heenan is that e-probate will be part of probate practice over the coming years. What is e-probate? It is unclear what e-probate will be, but it appears that it will be a method by which the majority of forms that we use for probate will be…

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