Wills, Probate and Trusts

A recent Tax Appeals Commission ruling has highlighted the critical importance of proper documentation and legal guidance when claiming inheritance tax exemptions. The case involves a businessman who attempted to avoid a substantial €317,312 inheritance tax bill by claiming he was a “permanently incapacitated” dependent relative of his deceased aunt. This decision serves as a […]

Cross-border pension taxation creates confusion for many Irish residents receiving UK pensions. Understanding your tax obligations is crucial to avoid unnecessary payments and ensure compliance with both Irish and UK tax laws. Recent developments have highlighted cases where Irish residents are incorrectly paying UK tax on their pensions. If you’re receiving a UK pension while

The landscape of capacity applications in Ireland has transformed significantly since the commencement of the Assisted Decision-Making (Capacity) Act 2015 (ADMCA) in April 2023. For carers and families navigating this new system, understanding the Circuit Court process for capacity applications has become essential when supporting loved ones who may lack decision-making capacity. Part 5 of

The unexpected death of a loved one is devastating enough. When it happens in a foreign country, families face the added complexity of navigating unfamiliar legal systems whilst grieving. Claire Tuohy, solicitor, examines the details of a recent case highlighted in The Irish Times which illustrates just how complicated international inheritance law can become—particularly when

Pension lump sums represent one of the most valuable tax advantages available to Irish savers, yet many people remain confused about how these benefits work—particularly when they have multiple pension schemes. Whether you’re approaching retirement or planning ahead, understanding the rules surrounding tax-free lump sums can help you make informed decisions that maximise your retirement

When it comes to managing estates, clarity and foresight are essential. A recent High Court ruling in Ireland has highlighted this need by resolving disputes over the estates of a deceased Foxrock couple, Elizabeth and Matthew Connolly. This case underscores how meticulous estate planning can prevent disagreements among beneficiaries and ensure a smoother administration process.

Navigating inheritance tax in Ireland can be complex, especially for those in blended families or non-traditional relationships. The rules surrounding tax-free thresholds are not always straightforward, and misunderstanding them can lead to unexpected costs at a challenging time. Whether you are planning your estate or preparing to receive an inheritance, understanding how these thresholds work

Receiving an inheritance from a US relative can bring unexpected tax complications for Irish beneficiaries. The intersection of Irish Capital Acquisitions Tax (CAT) and US federal estate tax creates a complex web that requires careful navigation to avoid unnecessary financial burdens. Many Irish residents assume that gifts or inheritances from overseas relatives are automatically tax-free

Creating a will is a vital step in securing your legacy and ensuring your wishes are upheld after your passing. One significant decision within this process is appointing an executor. Entrusting someone to manage your estate requires careful thought and consideration, as they play a key role in carrying out your instructions. This guide explores