Tax

Prior Gifts – Gathering information

In my last blog we looked at the importance of gathering information for prior gifts. Very often clients have been given gifts of property or…

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…

New Guidance on Rights of Residence

Revenue by means of ebrief 163/22 of the 1st of September 2022 has issued consolidated guidance on the treatment of rights of residence. Essentially an…

Certificate of Discharge and First Registration

Just a quick reminder that when making a first registration application to the Land Registry based on possession, you will need to obtain clearance from…

Joint Bank Accounts and Clearance Procedures

We have dedicated a number of blogs on this site to the question of dealing with the new Revenue procedures for income tax clearance in…

Married couples, Revenue Clearance and deceased cases

Dealing with a married couple in the new regime of Revenue Clearance for income tax matters of a deceased spouse is slightly different from the…

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…

Income Tax Rules for Estates – Foreign Elements

When looking at the income tax position of a deceased one must look not only at historic Irish income tax but also all worldwide income…

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…