Wills, Probate and Trusts

HOMS Assist has appointed Claire Tuohy as Partner, a promotion that recognises her exceptional expertise in wills, trusts, probate, and cross-border estates.

The transition from Ireland’s wardship system represents one of the most significant changes in adult decision-making law in recent memory. With the deadline of 26 April 2026 fast approaching, families across Ireland face the reality of taking on responsibilities that were previously managed by the Office of Wards of Court.

Recent discussions around Ireland’s inheritance tax have sparked a heated debate, with campaigners arguing that the system unfairly penalises individuals without children. The core of the issue lies in the different tax-free thresholds available to beneficiaries. While children can inherit up to €400,000 from a parent tax-free, other close relatives like nieces or nephews face

Making decisions about our own medical treatment is a fundamental right. But what happens when someone is unable to make those decisions for themselves? This complex and sensitive issue lies at the heart of medical ethics and law, requiring a careful balance between a person’s autonomy and their well-being. Recent court cases in Ireland have

Thinking about what happens after we’re gone is a subject many of us prefer to avoid. It can feel uncomfortable and distant. However, taking the time to organise your financial affairs is one of the most considerate and loving actions you can take for your family. It’s a final gift that provides clarity and comfort

Gifting money to your children is a common way to provide financial support and plan for the future. The small gift exemption is a valuable tool in this process. But what happens if you find yourself needing to borrow that money back? Could this arrangement complicate things with Revenue and undermine your tax planning? Many

Inheritance tax can feel like salt in an already painful wound. When a loved one passes away, the last thing grieving families want to face is a substantial tax bill that threatens the very assets their relative worked so hard to build. Yet with inheritance tax rates at 33% in Ireland, this scenario affects thousands

As we grow up, our parents guide us through many of life’s awkward conversations. They teach us about the world, preparing us for what lies ahead. At some point, however, the tables must turn. It becomes the adult child’s responsibility to initiate an equally important, and often equally awkward, conversation: the one about money. Discussing