Tax

There have been recent media reports that there will be a likely increase in CAT or a tweak of CAT coming in the next budget….

Just a couple of items that you might find useful. The Revenue have launched a consultation on the CA24. This is anticipation of a general…

Lots of us are working from home now and of course, what is the first thing that springs to mind as probate practitioners about working…

As seasoned solicitors, we all know how to pace ourselves, be it at work or socialising. So its important to know your limits. This also…

I talked in a previous blog post last week about gift splitting. That is, gifts from A, to B and C in quick succession. This…

We all know that parent to child is group A. But just remember, child to parent is also group A for unconditional inheritances. There is…

I hope you are having a good day and settling into the New Year. Just a short note on gifting the proceeds of sale. Under…

In my last number of mails I talked about disclaimers. I mentioned that it is possible to disclaim in favour of a third party, but…

I come across disclaimers quite lot in practice. The normal effect of a disclaimer is that the disclaimed asset goes into the residue or is…

You probably come across disclaimers a lot in practice. They are very useful and can be more tax efficient than a deed of family arrangement…