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Further Application Forms for Probate
Following on from last week’s blog related to the new application form for Probate, this is just a short note to let practitioners know that…
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New Solicitor form for Probate
This is just a quick note to say that the probate office have launched a new Notice of Application form, called “Probate Application Form –…
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The SA.2 and beneficial ownership
This is a quick reminder that the SA.2 should reflect the beneficial ownership position and just because an asset is in the name of another…
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Valuation Date – Changes and Reflections
Clarifications – eBrief 207/24 Revenue have issued a recent ebrief to clarify certain matters on the valuation date. This is set out in brief 207/24….
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Reform of Inheritance Tax – Pros and Cons
It’s rare that something that is part of your day job becomes the raging topic of national debate and features regularly on the Joe Duffy…
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Demonstrative Legacies and Ademption
Just a short note on the operation of demonstrative legacies. Demonstrative legacies should on balance be avoided in will drafting if possible. However, one must…
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Power of Sale and Beneficiaries
Every probate solicitor knows that a personal representative has a power of sale. This is contained in s. 50 of the Succession Act 1965. However,…
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Reflections on Proprietary Estoppel Claims
You will come across in practice situations where proprietary estoppel will be mentioned or raised by a client. They obviously won’t use the phrase but…
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Minor Child of a Deceased Child Relief
When talking to clients, I always mention the question of gift over. That is catering for a beneficiary pre-deceasing the testator. In the situation of…
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Arriving at the Taxable Value
From time to time one comes across the following provision in a will I GIVE DEVISE AND BEQUEATH my house at 34 Oakland Mews to…