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Social Welfare Clearance in Estates

An important part of the clearance steps in an estate is ensuring that one obtains on file a letter from ...
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Income Tax Clearance – Update

We would have previously blogged on this site about the income tax clearance procedure and the steps to take to ...
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Power of Attorney Grants – Tips and Thoughts

All probate solicitors would be aware of Order 79 Rule 23 of the Rules of the Superior Courts. In case ...
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Abatement Rules for Solvent Estates

One often comes across situations where where the residue is not sufficient to pay all of the estate expenses but ...
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Maps attached to Wills and the Surviving Spouse

Practitioners may be aware that where there is a map attached to a will, there is a particular procedure to ...
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Points on Dwellinghouse Relief

With rising income and wealth in Ireland and the fact that families tend to be smaller than historically, the parent-to-child ...
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Deducting Title and Pre-59 Deaths

Many practitioners find administering pre 59 deaths a challenge and rightly so, because locating the rules can be cumbersome , ...
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Severing Joint Tenancies

It can often be the case that a residue clause whether on purpose or inadvertently will have the consequence that ...
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Income Tax Clearance in Estates – Part 3

In previous emails, we looked at the steps to follow as part of income tax clearance. We had got to ...
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Estate Income Tax Clearance – Part 2

This is a short note to help those solicitors who may be running the income tax clearance procedure themselves inhouse ...
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Managing Income Tax Clearance – Part 1

In the view of the author of this blog series certainly the most significant change to probate practice over the ...
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Dwellinghouse Relief and Owning Other Property

You may be familiar with dwellinghouse relief. Here a donee will be exempt from CAT where they inherit a dwellinghouse ...
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