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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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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The role of CGT and CAT in the future funding of our State’s finances

As part of our social contract, we pay our taxes and in return, those on limited means are supported, we ...
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Updates on the Discharge Process and Wardship

As you would be aware we are now in the new regime with respect to capacity. In relation to wardship ...
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