Tax
Tax
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…
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…
International, Tax
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…
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…
Tax
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…
Probate, Tax
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…
News, Tax
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…
News, Probate, Tax
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…
News, Probate, Tax
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…
News, Tax
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…
