Tax

Introduction Oftentimes when dealing with estates it is necessary or desirable to alter the bequests made in a will or the benefits that arise on…

PPR Relief As most practitioners are aware principal private residence relief is a CGT relief that allieves a taxpayer from having to pay CGT on…

Farm consolidation relief is a stamp duty relief. It applies where a farmer meets certain qualifying criteria and in particular where he sells a farm…

With rising income and wealth in Ireland and the fact that families tend to be smaller than historically, the parent-to-child Class A threshold can easily…

This is a short note to help those solicitors who may be running the income tax clearance procedure themselves inhouse rather than outsourcing it to…

In the view of the author of this blog series certainly the most significant change to probate practice over the last number of years has…

You may be familiar with dwellinghouse relief. Here a donee will be exempt from CAT where they inherit a dwellinghouse if certain conditions apply. These…

I wanted to share a recent case with you related to issues on transferring a site which also comes up from time to time in…