Just a short reminder. We all know that we must aggregate prior gifts and inheritances going back to 5 December ...

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

Just a quick note. Payment of income tax is by means of self-assessment. Any assessment other than a self-assessment is ...

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

You will often come across situations where you are dealing with the administration of a deceased who has lived abroad. ...

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

You may be faced from time to time with the situation that a farmer client is taking a gift of ...

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

Over the last two posts, we have looked at the question of the validity of foreign divorces in Ireland. Many ...

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

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

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