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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 ...
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Update on the commencement of the Assisted Decision-Making (Capacity) Act 2015

There has been a lot of developments recently in connection with the Assisted Decision-Making (Capacity) Act 2015. It is clear ...
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Notice of Assessments and CGT

Just a quick note. Payment of income tax is by means of self-assessment. Any assessment other than a self-assessment is ...
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Secondary Liability of Solicitors for Capital Gains Tax

There is a potential that solicitors may be secondarily liable for capital gains tax in relation to disposals by non-residents. ...
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Laws applicable in foreign cases

You will often come across situations where you are dealing with the administration of a deceased who has lived abroad. ...
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Obligation of personal representative to ex-spouse of deceased

There are many obligations of personal representatives in the context of an estate, but one particular explicit obligation is set ...
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Agricultural Relief v Business Property Relief

You may be faced from time to time with the situation that a farmer client is taking a gift of ...
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Probate Officer’s Orders from the Rules Office

There are many cases where you have to apply for an order from the Rules Division of the Probate Office ...
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Probate Practice and Foreign Divorces

Over the last two posts, we have looked at the question of the validity of foreign divorces in Ireland. Many ...
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Administration in cases of deceased foreign divorced testator

Definitely a winner for the catchy-est blog title ever! This is the second of a what was initially going to ...
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Administering Estates of Divorced Persons

Where a person is divorced they are single in the eyes of the law. One would expect that the probate ...
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Title in cases of solicitor executor

Just a quick one related to title in probate cases. As you will be aware, as part of the oath, ...
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