International

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…

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…

Secondary Liability of Solicitors for Capital Gains Tax

There is a potential that solicitors may be secondarily liable for capital gains tax in relation to disposals by non-residents. S 1034 of the Taxes…

Laws applicable in foreign cases

You will often come across situations where you are dealing with the administration of a deceased who has lived abroad. This raises all sorts of…

Probate Practice and Foreign Divorces

Over the last two posts, we have looked at the question of the validity of foreign divorces in Ireland. Many foreign divorces will be recognised…

Administration in cases of deceased foreign divorced testator

Definitely a winner for the catchy-est blog title ever! This is the second of a what was initially going to be a two part blog…

Administering Estates of Divorced Persons

Where a person is divorced they are single in the eyes of the law. One would expect that the probate office would take the same…

Are Sterling/US dollar accounts in Irish banks an Irish or foreign asset?

Just a quick one. From time to time you may come across sterling or dollar accounts of clients. Just to note, a dollar or sterling…

The Legal Right Share and Foreign Testators

They say that competition is good and a bit of healthy conflict never did any harm. On the other hand . .having to deal with…