News

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…

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 –…

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…

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….

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…

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…

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,…

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…

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…

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…