Tax

Note on Dwellinghouse Relief

From time to time this blog deals with aspects of dwellinghouse relief that comes up in practice. Dwellinghouse relief arises under s. 86 of the…

Grazing agreements and business relief

Last week we looked at the issue of grazing agreements and the different types of grazing agreements that you can have in practice. While grazing…

New System for 30-day clearance for non-resident beneficiaries

Revenue has recently updated its procedures and with obtaining clearance when dealing with Non-resident beneficiaries. Essentially where a solicitor is acting in an estate where…

Revenue Clearance – Part 4 – Due Diligence Questions

In our last post we looked at the first element of the due diligence questions that a personal representative must answer prior to seeking clearance…

Revenue Clearance – Part 3 – The Due Diligence Process Continued

Last week we looked at the Revenue new clearance procedure focusing particularly on Section A of the Due Diligence form. That section is just principally…

Revenue Clearance and Estates – Part 2 – The Due Diligence Process

Last week we looked at some of the preliminary aspects of the new Revenue Clearance system for estates. Today we are delving deeper into this…

Requests for Clearance – Reflections Part 1

The due diligence form This is the first of a series of blogs on the new Revenue Clearance procedure. I set out below my link…

New Revenue Clearance Procedures

A significant development with respect to the streamlining of probate administration has recently occurred with the launch by Revenue of a new clearance system for…

A Note on Consanguinity Relief

Just a short note on consanguinity relief. This is the stamp duty relief for farmers where the stamp duty rate is 1% from the usual…

Prior Gifts, Aggregation and the Small Gift Exemption

Just a short reminder. We all know that we must aggregate prior gifts and inheritances going back to 5 December 1991. If there was a…