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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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Reflections on S. 115 and Election

Just a reminder on the key elements of s. 115 of the Succession Act. It applies where a bequest is ...
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Section 55 of the Succession Act – Part 2 – Observations

Last week we looked at section 55 of the Succession Act and some of its core elements. We also set ...
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Appropriation of Assets by the Executor and Section 55 of the Succession Act 1965 – Part 1

As sections go in the Succession Act 1965 s. 55 is rather lengthy and on first blush appears to be ...
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Deed of Family Arrangement versus Deed of Disclaimer versus s. 55 Appropriation

Introduction Oftentimes when dealing with estates it is necessary or desirable to alter the bequests made in a will or ...
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E-Probate is coming

The latest update from the Principal Probate Register Anne Heenan is that e-probate will be part of probate practice over ...
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Changes to the Fair Deal Scheme

Just a quick reminder to some of key changes to the fair deal scheme which have come into effect over ...
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Voluntary Transfers and Non-Residents

Overview A question arises about liability to capital gains tax for solicitors when they are assisting non-resident beneficiaries with respect ...
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