Posts by colm
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…
Read MoreClawback 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…
Read MoreNames 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…
Read MoreNew 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…
Read MoreSocial 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…
Read MoreIncome 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…
Read MorePower 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…
Read MoreAbatement Rules for Solvent Estates
One often comes across situations where where the residue is not sufficient to pay all of the estate expenses but the remaining assets are sufficient to pay the estate expenses. If this arises then, the estate is still solvent, and dealing with estate expenses in these cases are to follow set rules. Those rules are…
Read MoreMaps attached to Wills and the Surviving Spouse
Practitioners may be aware that where there is a map attached to a will, there is a particular procedure to deal with that. For more information check out the article on this issue in our previous blog (see the link below). There is one modification to this. That is where the entire estate or where…
Read MorePoints on Dwellinghouse Relief
With rising income and wealth in Ireland and the fact that families tend to be smaller than historically, the parent-to-child Class A threshold can easily be used up. Dwellinghouse relief is an important relief in that context if all the criteria can be met. To meet the relief on an inheritance the following are the…
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