International
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….
International
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…
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…