International
International
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…
International, Probate, Will Drafting
Conflicting Irish and Foreign Wills
Judge Butler in a recent case has ruled that a revocation clause in a UK will revokes an Irish will. The case is a timely…
International, Tax
Income Tax Rules for Estates – Foreign Elements
When looking at the income tax position of a deceased one must look not only at historic Irish income tax but also all worldwide income…
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…
International, News, Probate
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…
International, Tax
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…
International, Probate
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…
International, Probate
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…
International, Probate
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…
International, Probate
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…