Posts by colm

Changes to the Fair Deal Scheme

Just a quick reminder to some of key changes to the fair deal scheme which have come into effect over the last number of years Care Representative With the advent of the Assisted Decision-Making (Capacity) Act 2015, the ability to appoint a care representative has been removed and now replaced with a DMR under the…

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Voluntary Transfers and Non-Residents

Overview A question arises about liability to capital gains tax for solicitors when they are assisting non-resident beneficiaries with respect to voluntary transfers of land. We might be familiar with S 45AA of the Capital Acquisitions Tax Consolidation Act 2003 (CATCA). Essentially this is the section that imposes secondary liability for CAT for solicitors who…

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Title on Renunciations and Other Forms

Just a quick note to say that if you are submitting renunciations or powers of attorney with your oaths, its important that you replicate the title on these forms just as much as in the oath. Otherwise, your application will be queried. There is no clear indication that this is the position, because the main…

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Principal Private Residence Relief and Nursing Home Residence

PPR Relief As most practitioners are aware principal private residence relief is a CGT relief that allieves a taxpayer from having to pay CGT on selling their home. Like many reliefs, there are of course rules and exceptions. One that generally comes up in practice are clients trying to “game” the relief in circumstances where…

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Clawback of Agricultural Reliefs

Farm consolidation relief is a stamp duty relief. It applies where a farmer meets certain qualifying criteria and in particular where he sells a farm in one location for the purposes of buying a farm near to where the farmer is currently active. So a farmer could be farming in townland A and also has…

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Names of the Deceased

It is often the case that the name on a death certificate will differ from the name on a will. Spotting this difference is a small but important part of the overall probate process. It can be a reason for rejection of your papers. You must identify the deceased correctly in the oath. The rule…

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New Charitable Bequest Form Procedure

Just when everything was going electric, now we are back to paper. So it seems with the Charities Regulator and the charitable bequest form. Where you have a charitable bequest in a will, you must notify the Charities Regulator. The form of notice to the Charities Regulator was also notified to the Probate Office at…

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Social Welfare Clearance in Estates

An important part of the clearance steps in an estate is ensuring that one obtains on file a letter from the Department of Social Protection confirming that the Department has no claim on an estate. This blog is a helpful refresher for solicitors on this point or a good entry point for junior solicitors or…

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Income Tax Clearance – Update

We would have previously blogged on this site about the income tax clearance procedure and the steps to take to deal with this. How to deal with the procedure is set out in the Revenue manual, a link to which is set out below. What is not mentioned on the manual and to the frustration…

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Power of Attorney Grants – Tips and Thoughts

All probate solicitors would be aware of Order 79 Rule 23 of the Rules of the Superior Courts. In case you need a refresh, it is as follows 23. In the case of a person residing out of, or about to leave the jurisdiction of the Court, or who, in the opinion of the Court…

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