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Registration of Personal Representatives in the Land Registry – Part 2
We had looked a previous blogs over the last number of weeks of the issue regarding trusts for land and ...
Read More Wills, Trustees and Property
One often is questioned by clients as to how many trustess should you appoint in a will. This is generally ...
Read More Registration of Personal Representatives in the Land Registry – Part 1 – Trusts for Minors
Last week we looked at the issue of dealing with life interests. In that note, we reminded practitioners of the ...
Read More Registration in the Land Registry of the remainderman on death of life tenant
The law relating to settlements and trusts for land was altered radically by the Land and Conveyancing Law Reform Act ...
Read More Disclaiming Spouse and Probate Practice
This is just a short note on probate practice that I came across recently. We acted in an estate where ...
Read More Challenges with the new EPA system
Little did we realise what world lay before us, when we were reading the 2015 Capacity Act and looking forward ...
Read More Irish CAT and inheritances from US-domiciled individuals
The normal rule for prior gifts/inheritances is that if the gift/inheritance is "taxable" in Ireland, then it aggregates as long ...
Read More Stage Payments of Outstanding CAT
Beneficiaries don't often enjoy having to pay CAT. However, in many cases, the are funds in the estate to meet ...
Read More Transfer of Dwellinghouse or Site
I wanted to share a recent case with you related to issues on transferring a site which also comes up ...
Read More Historic Tax Queries and Revenue Clearance
To obtain income tax clearance for a deceased one must use the new Revenue Clearance procedure, which involves completing a ...
Read More Common Errors and Tips on Completing the SA.2
I recently spoke at one of the Solicitor Growth seminars. For those not familiar, Solicitor Growth is the solicitor support ...
Read More Section 117 and Intestacy – Part 3 (Final)
We all know that you can only bring a s. 117 action where there is a will and there is ...
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