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Assisted Decision Making – Commencement Update

Just a short note to state that it appears that The Department of Children, Equality, Disability, Integration and Youth (DCEDIY) ...
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Lapse and married beneficiaries

Last week I took the opportunity to suggest that it is always worthwhile to remind those drafting wills to consider ...
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Gift over

When will drafting one naturally looks at the wishes of the testator and who are the intended beneficiaries. However all ...
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Residuary Clauses – Partial Intestacy

We all know the importance of having a residuary clause, however, it is not something that clients focus on and ...
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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 ...
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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 ...
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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 ...
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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 ...
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Conflicting Irish and Foreign Wills

Judge Butler in a recent case has ruled that a revocation clause in a UK will revokes an Irish will. ...
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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 ...
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Assisted Decision Making – July 2022 Update

This is a short note of update on the Assisted Decision-Making Act. The Department of Children, Equality, Disability, Integration and ...
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Foreign Resident Executors

Oftentimes we deal with foreign resident executors and the question arises as how to approach these cases. There is generally ...
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