International

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….

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…

Irish CAT and inheritances from US-domiciled individuals

The normal rule for prior gifts/inheritances is that if the gift/inheritance is “taxable” in Ireland, then it aggregates as long as it is made after…