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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 ...
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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. ...
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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 ...
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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 ...
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Foreign Resident Executors

Oftentimes we deal with foreign resident executors and the question arises as how to approach these cases. There is generally ...
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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 ...
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Note on Dwellinghouse Relief

From time to time this blog deals with aspects of dwellinghouse relief that comes up in practice. Dwellinghouse relief arises ...
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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 ...
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Grazing agreements

Just a short note for those who practice in agricultural law. One may often come across grazing agreements. There a ...
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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 ...
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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 ...
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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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