Our Blog

Per Stirpes – Great-grandchildren

Just following on from our recap on the per stirpes rule I just wanted to share a recent experience which ...
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Per Stirpes Rules – The Basics

We all know the per stirpes rule, or think we know it in any event. We further know that it ...
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Prior Gifts – Gathering information

In my last blog we looked at the importance of gathering information for prior gifts. Very often clients have been ...
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Managing Prior Gifts – Revenue Changes

Gift and inheritance tax in Ireland is based on a system of taxing what the beneficiary obtains. This is the ...
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The Assisted Decision-Making (Capacity) (Amendment) Act 2022

It is now hard to believe that we are writing about an Act rather than a Bill when it comes ...
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Capacity Legislation Becoming a Reality

It is hard to believe that after so many false starts that the 2015 capacity legislation is soon becoming a ...
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Wills and Wardship

When a person is placed in wardship the Wards of Courts office will require the original will to be lodged ...
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Launch of New Solicitor Query Service

Today is something a bit different as I launch out a new service for solicitors. Find out more in this ...
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Cohabitation Criteria

Background to the Law The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (the "2010 Act") introduced ...
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Consequences of will Revocation

There was a recent interesting case in the High Court concerning revocation. The conclusion of the case may be a ...
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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 ...
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Getting bogged down in Queries

I was somewhat disappointed to see an article appear in the Irish Times on Tuesday the 25th of October 2022 ...
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