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Notice of Assessments and CGT
Just a quick note. Payment of income tax is by means of self-assessment. Any assessment other than a self-assessment is ...
Read More Secondary Liability of Solicitors for Capital Gains Tax
There is a potential that solicitors may be secondarily liable for capital gains tax in relation to disposals by non-residents. ...
Read More Laws applicable in foreign cases
You will often come across situations where you are dealing with the administration of a deceased who has lived abroad. ...
Read More Obligation of personal representative to ex-spouse of deceased
There are many obligations of personal representatives in the context of an estate, but one particular explicit obligation is set ...
Read More Agricultural Relief v Business Property Relief
You may be faced from time to time with the situation that a farmer client is taking a gift of ...
Read More Probate Officer’s Orders from the Rules Office
There are many cases where you have to apply for an order from the Rules Division of the Probate Office ...
Read More Probate Practice and Foreign Divorces
Over the last two posts, we have looked at the question of the validity of foreign divorces in Ireland. Many ...
Read More Administration in cases of deceased foreign divorced testator
Definitely a winner for the catchy-est blog title ever! This is the second of a what was initially going to ...
Read More Administering Estates of Divorced Persons
Where a person is divorced they are single in the eyes of the law. One would expect that the probate ...
Read More Title in cases of solicitor executor
Just a quick one related to title in probate cases. As you will be aware, as part of the oath, ...
Read More Receipts and Indemnities and Paying out to Beneficiaries
A core part of estate administration will be the distribution of funds to beneficiaries. This will normally come nearer to ...
Read More Time limits in refund claims for UK tax credit
Just a quick one. You may be aware that there exists between Ireland and the UK a double taxation treaty ...
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