Probate

Debts due to the deceased as assets of an estate

Sometimes it is not appreciated that monies due to a deceased before they die continue to remain assets after death. We come across this from…

Assent by Personal Representative of Unregistered Title

We have looked at various property elements of probate practice over the past number of weeks and today is no different. It relates to assents…

The Conveyance by a Personal Representative of Unregistered Title

Much is made of the vaulted power of sale of a per rep and this is contained in section 50 of the Succession Act, 1965….

Registration of Personal Representatives in the Land Registry – Part 1 – Trusts for Minors

Last week we looked at the issue of dealing with life interests. In that note, we reminded practitioners of the “new” provisions of the Land…

Historic Tax Queries and Revenue Clearance

To obtain income tax clearance for a deceased one must use the new Revenue Clearance procedure, which involves completing a due diligence questionnaire. This was…

Common Errors and Tips on Completing the SA.2

I recently spoke at one of the Solicitor Growth seminars. For those not familiar, Solicitor Growth is the solicitor support network established by Flor McCarthy…

Intestacy and s. 117 (Part 2)

We know now that there is no s. 117 claim in the case of intestacy. We looked last week at a narrow exception to this…

Intestacy and s. 117 (Children of Civil Partners)

A s. 117 claim cannot arise in the case of intestacy. However there are some exceptions. In particular s. 67A(3), which provides that s. 117…

Next of kin and Intestacy (Part 3)

We had looked previously at how to calculate next of kin. We concluded that the rule could be dangerously summarised that where there are two…

Intestacy and Next of Kin (Part 2)

We previously looked at some of the closer relationships when it comes to next of kin and intestacy. In this blog we are looking at…