News

Amendments to the Income Tax Clearance Procedure in estates

Revenue have published a new ebrief. It is brief 146/24 of 23 May 2024 which has set out some additional information with respect to the…

Reflections on S. 115 and Election

Just a reminder on the key elements of s. 115 of the Succession Act. It applies where a bequest is made to a spouse but…

E-Probate is coming

The latest update from the Principal Probate Register Anne Heenan is that e-probate will be part of probate practice over the coming years. What is…

Changes to the Fair Deal Scheme

Just a quick reminder to some of key changes to the fair deal scheme which have come into effect over the last number of years…

Title on Renunciations and Other Forms

Just a quick note to say that if you are submitting renunciations or powers of attorney with your oaths, its important that you replicate the…

New Charitable Bequest Form Procedure

Just when everything was going electric, now we are back to paper. So it seems with the Charities Regulator and the charitable bequest form. Where…

Social Welfare Clearance in Estates

An important part of the clearance steps in an estate is ensuring that one obtains on file a letter from the Department of Social Protection…

Income Tax Clearance – Update

We would have previously blogged on this site about the income tax clearance procedure and the steps to take to deal with this. How to…

Deducting Title and Pre-59 Deaths

Many practitioners find administering pre 59 deaths a challenge and rightly so, because locating the rules can be cumbersome , these cases come up infrequently…

Income Tax Clearance in Estates – Part 3

In previous emails, we looked at the steps to follow as part of income tax clearance. We had got to the stage where the solicitor/accountant…