Our Blog

Further Application Forms for Probate

Following on from last week's blog related to the new application form for Probate, this is just a short note ...
Read More

New Solicitor form for Probate

This is just a quick note to say that the probate office have launched a new Notice of Application form, ...
Read More

The SA.2 and beneficial ownership

This is a quick reminder that the SA.2 should reflect the beneficial ownership position and just because an asset is ...
Read More

Valuation Date – Changes and Reflections

Clarifications - eBrief 207/24 Revenue have issued a recent ebrief to clarify certain matters on the valuation date. This is ...
Read More

Reform of Inheritance Tax – Pros and Cons

It's rare that something that is part of your day job becomes the raging topic of national debate and features ...
Read More

Demonstrative Legacies and Ademption

Just a short note on the operation of demonstrative legacies. Demonstrative legacies should on balance be avoided in will drafting ...
Read More

Power of Sale and Beneficiaries

Every probate solicitor knows that a personal representative has a power of sale. This is contained in s. 50 of ...
Read More

Reflections on Proprietary Estoppel Claims

You will come across in practice situations where proprietary estoppel will be mentioned or raised by a client. They obviously ...
Read More

Minor Child of a Deceased Child Relief

When talking to clients, I always mention the question of gift over. That is catering for a beneficiary pre-deceasing the ...
Read More

Arriving at the Taxable Value

From time to time one comes across the following provision in a will I GIVE DEVISE AND BEQUEATH my house ...
Read More

Amendments to the Income Tax Clearance Procedure in estates

Revenue have published a new ebrief. It is brief 146/24 of 23 May 2024 which has set out some additional ...
Read More

Post-Death Variations and the SA.2

A question sometimes arises: if there has been a post-death variation, does that impact what goes into the SA.2? Some ...
Read More