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Joint Assets and Revenue Clearance
The Revenue Clearance procedure is very much focused on the role and liability of the executor. However, what if it ...
Read More Conflicting Irish and Foreign Wills
Judge Butler in a recent case has ruled that a revocation clause in a UK will revokes an Irish will. ...
Read More Income Tax Rules for Estates – Foreign Elements
When looking at the income tax position of a deceased one must look not only at historic Irish income tax ...
Read More Assisted Decision Making – July 2022 Update
This is a short note of update on the Assisted Decision-Making Act. The Department of Children, Equality, Disability, Integration and ...
Read More Foreign Resident Executors
Oftentimes we deal with foreign resident executors and the question arises as how to approach these cases. There is generally ...
Read More New era for Enduring Powers of Attorney
The Assisted Decision-Making (Capacity) (Amendment) Bill 2022 was published on the 30th of May 2002 and the Second Stage debates ...
Read More Note on Dwellinghouse Relief
From time to time this blog deals with aspects of dwellinghouse relief that comes up in practice. Dwellinghouse relief arises ...
Read More Grazing agreements and business relief
Last week we looked at the issue of grazing agreements and the different types of grazing agreements that you can ...
Read More Grazing agreements
Just a short note for those who practice in agricultural law. One may often come across grazing agreements. There a ...
Read More Foreign Cases and the use of Limited applications
Where a deceased died outside of Ireland we consider these to be foreign cases. These tend to cause concern for ...
Read More New System for 30-day clearance for non-resident beneficiaries
Revenue has recently updated its procedures and with obtaining clearance when dealing with Non-resident beneficiaries. Essentially where a solicitor is ...
Read More Revenue clearance – part 5 – practical steps
Over the past number of blogs we have been looking at the Revenue's clearance procedures. Here I am going to ...
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