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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 ...
Read More 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 ...
Read More 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 ...
Read More 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 ...
Read More 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 ...
Read More 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 ...
Read More 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 ...
Read More Title on Renunciations and Other Forms
Just a quick note to say that if you are submitting renunciations or powers of attorney with your oaths, its ...
Read More Principal Private Residence Relief and Nursing Home Residence
PPR Relief As most practitioners are aware principal private residence relief is a CGT relief that allieves a taxpayer from ...
Read More Clawback of Agricultural Reliefs
Farm consolidation relief is a stamp duty relief. It applies where a farmer meets certain qualifying criteria and in particular ...
Read More Names of the Deceased
It is often the case that the name on a death certificate will differ from the name on a will. ...
Read More New Charitable Bequest Form Procedure
Just when everything was going electric, now we are back to paper. So it seems with the Charities Regulator and ...
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