Wills, Probate and Trusts

The Assisted Decision-Making (Capacity) Act 2015 marks a pivotal shift in Irish legislation, prioritising autonomy and human rights for individuals with diminished capacity. Though enacted in 2015, this progressive piece of legislation only became operational in April 2023, and the recent ruling in the Matter of AB has provided important clarity around its rights-based approach […]

When dealing with the loss of a loved one, the administrative and financial challenges surrounding an inherited property can feel overwhelming. Among these challenges lies one of the most pressing concerns—understanding the tax obligations tied to inherited assets. Whether you’re planning to sell the property or retain it, clarity on inheritance tax and capital gains

Who will inherit your estate after you pass away? Most of us believe that question is settled the moment our will is signed. However, without carefully considering and including crucial clauses—like a residuary clause—your final wishes may not align with what actually happens. Residuary clauses are not just legal jargon; they are the safety net

Deciding whether it’s better for your parents to transfer their property to you now or through their will is no small matter. Tax implications, legal conditions, and financial consequences can be complex. To make the best choice, you need to understand the key tax rules and explore which option is more advantageous for your situation.

Imagine standing at the helm of a multi-million-dollar family enterprise, only to see it unravel due to unforeseen events and unprepared successors. It’s a chilling thought, yet a reality many family businesses face without a solid succession plan. The Unseen Vulnerability of Family Empires The recent turmoil surrounding the Cosgrave Property Group is a stark

Have you considered what happens when a loved one passes away without leaving a will? Estate disputes during intestacy can be a labyrinthine challenge, rife with emotional and legal complexities. The recent case highlighted by the Irish Times—about a sister-in-law attempting to claim a share of a family farm decades after the matriarch’s passing—perfectly encapsulates

Have you considered who would manage your affairs if you were to lose capacity unexpectedly? In today’s rapidly evolving legal landscape, the new regime for Enduring Powers of Attorney (EPAs) is revolutionising how such plans are established, monitored, and executed. But this evolution is not without its challenges, particularly for families and individuals striving to

In a world where love doesn’t always come with a marriage certificate, do cohabiting couples in Ireland know their legal rights? Given the surge in cohabitation, with over 120,000 such couples recorded in the 2016 Census, understanding the implications of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 is crucial. This

Are we, as a society, overlooking the needs of the most vulnerable among us? The amendment of the Assisted Decision-Making (Capacity) Act 2015, which abolished the role of the care representative, certainly seems to suggest so. This legislative change, enacted by the Oireachtas, may have been well-intentioned, but it has inadvertently created significant challenges for

The topic of inheritance tax is often met with a mixture of confusion and frustration, particularly in Ireland. However, as we move into an era where financial prudence and foresight are essential, the importance of proactive estate planning cannot be overstated. The recent changes announced in Budget 2025 highlight why now, more than ever, individuals