News
News, Tax
New CGT Clearance for Non-Residents
In previous blogs, I talked about the secondary liability of solicitors in relation to capital gains tax liabilities when property in Ireland is sold by…
News
Getting bogged down in Queries
I was somewhat disappointed to see an article appear in the Irish Times on Tuesday the 25th of October 2022 which talked about delays in…
News
Changes to the Probate Office
It first came to my attention that John Glennon was appointed as the Principal Probate Officer was when I was making enquiries regarding probate processes…
Capacity, News
Assisted Decision-Making – Where are we now?
In last week’s blogs we noted that the Assisted Decision-Making (Capacity) (Amendment) Bill 2022 had its second reading in the Seanad. According to Seanad debates,…
News
Assisted Decision Making – Commencement Update
Just a short note to state that it appears that The Department of Children, Equality, Disability, Integration and Youth (DCEDIY) have confirmed to us that…
News, Tax
Joint Assets and Revenue Clearance
The Revenue Clearance procedure is very much focused on the role and liability of the executor. However, what if it is the case that the…
Capacity, News
Assisted Decision Making – July 2022 Update
This is a short note of update on the Assisted Decision-Making Act. The Department of Children, Equality, Disability, Integration and Youth (referred to here as…
Capacity, News
New era for Enduring Powers of Attorney
The Assisted Decision-Making (Capacity) (Amendment) Bill 2022 was published on the 30th of May 2002 and the Second Stage debates concluded in the Dail on…
News
Grazing agreements
Just a short note for those who practice in agricultural law. One may often come across grazing agreements. There a range of these agreements, and…
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…