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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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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 ...
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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 ...
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Clawback of Agricultural Reliefs

Farm consolidation relief is a stamp duty relief. It applies where a farmer meets certain qualifying criteria and in particular ...
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Names of the Deceased

It is often the case that the name on a death certificate will differ from the name on a will. ...
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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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